问题已解决
生產(chǎn)企業(yè)當月有一票出口,單證未齊全,暫時不申報出口退稅,本月需要當期不得免征和抵扣稅額的分錄嗎
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您好,需要的,因為我確認收入了,就要同步確認成本(這也是一個有主營業(yè)務(wù)成本的分錄)
借:應(yīng)收賬款
貸: 主營業(yè)務(wù)收入 - 外銷
免抵退稅不予免征和抵扣的稅額:
借:主營業(yè)務(wù)成本 - 外銷成本
貸:應(yīng)交稅費 - 應(yīng)交增值稅 - 進項稅額轉(zhuǎn)出
2024 11/06 20:50
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2024 11/06 20:53
當月只要做這兩步就可以羅,其他要算退稅的分錄是后面退稅的時候在做嗎?
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廖君老師 
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2024 11/06 20:53
您好,是的,其他分錄退稅的月做
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2024 11/06 20:57
退稅不予免征和抵扣的稅額:
借:主營業(yè)務(wù)成本 - 外銷成本
貸:應(yīng)交稅費 - 應(yīng)交增值稅 - 進項稅額轉(zhuǎn)出,這個增值稅申報那邊哪一欄需要填寫?我上月沒有做本月補做這步?jīng)]問題吧
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廖君老師 
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2024 11/06 20:59
您好,在附表二的第18行申報,
沒有跨年可以的,這個月轉(zhuǎn)出
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2024 11/06 21:02
然后納稅申報表也補到這個月里是吧
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廖君老師 
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2024 11/06 21:04
您好,是的,做了這個分錄,?我們就申報在這個月,這樣才能賬表相符
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2024 11/06 21:05
一,二,當月做當月做分錄及申報。三,四,退稅時候做分錄及申報,是這么理解吧
FAILED
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廖君老師 
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2024 11/06 21:06
您好,是的,是這么理解的哦,正常這些分錄都是在一個月內(nèi)做的
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2024 11/06 21:08
單證沒齊 第三,四條也應(yīng)該在一個月內(nèi)做?
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廖君老師 
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2024 11/06 21:09
您好,是的,是這么理解的
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2024 11/06 21:11
沒齊做了也可以退稅?
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廖君老師 
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2024 11/06 21:12
您好,當然不行,我理解您的意思是單證沒齊12和34分錄是分開做的,34等能退稅月做
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2024 11/06 21:17
好的謝謝
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廖君老師 
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2024 11/06 21:18
?親愛的朋友, 祝您工作順利,生活順意~??
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