当前位置:财税问题 >
實(shí)務(wù)
问题已解决
老師這個(gè)還是有疑問 麻煩老師給解答下
FAILED
FAILED



你好,你是想咨詢?cè)鲋刀惤Y(jié)轉(zhuǎn)嗎?應(yīng)交增值稅=銷項(xiàng)-進(jìn)項(xiàng)。
銷項(xiàng)120,進(jìn)項(xiàng)130,進(jìn)項(xiàng)大于銷項(xiàng),就是不需要交增值稅。
分錄:借:應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷項(xiàng)稅額
應(yīng)交稅費(fèi)-應(yīng)交增值稅-轉(zhuǎn)出未交增值稅
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷項(xiàng)稅額
應(yīng)交稅費(fèi)-應(yīng)交增值稅-轉(zhuǎn)出未交增值稅這個(gè)科目的借貸方向就看銷項(xiàng)是否大于進(jìn)項(xiàng),大于在貸方,表示交,小于在借方,表示不交。這個(gè)時(shí)候你還需要結(jié)轉(zhuǎn)至應(yīng)交稅費(fèi)-未交增值稅。因?yàn)槲覀兘性鲋刀惗际怯眠@個(gè)科目,銷項(xiàng)小于進(jìn)項(xiàng)就可以不處理,如果銷項(xiàng)大于進(jìn)項(xiàng)。就需要結(jié)轉(zhuǎn)。
FAILED
2023 06/08 08:57

m53612668 

2023 06/08 15:49
分錄:借:應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷項(xiàng)稅額應(yīng)交稅費(fèi)-應(yīng)交增值稅-轉(zhuǎn)出未交增值稅貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷項(xiàng)稅額。這里斷句沒看明白?老師不需要交增值稅的分錄是什么? 到哪句結(jié)束呢?

羅雯老師 

2023 06/08 15:56
如果進(jìn)項(xiàng)大于銷項(xiàng),就不需要交增值稅,也不做賬務(wù)處理。

m53612668 

2023 06/08 16:02
老師,這里的斷句我沒有看明白,到哪句結(jié)束吶?
FAILED

m53612668 

2023 06/08 16:02
老師 不需要交增值稅的分錄是什么?可以說下嗎?

羅雯老師 

2023 06/08 16:03
不需要交增值稅不用寫會(huì)計(jì)分錄

m53612668 

2023 06/08 16:12
老師,這個(gè)問題解答下,在什么位置分開我不是很明白?
FAILED

羅雯老師 

2023 06/08 16:15
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷項(xiàng)稅額
應(yīng)交稅費(fèi)-應(yīng)交增值稅-轉(zhuǎn)出未交增值稅
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷項(xiàng)稅額。
這個(gè)銷項(xiàng)小于進(jìn)項(xiàng)的分錄,不需要交增值稅。寫出來是為了便于理解,但實(shí)務(wù)中不交增值稅可以不寫分錄,這個(gè)是工作習(xí)慣。

m53612668 

2023 06/08 17:00
老師,可以舉個(gè)例子嗎?帶入數(shù)據(jù)的那種,可以把分錄寫成:分錄名稱,分錄的數(shù)據(jù),這樣的我好理解些。老師剛才講解的我不是很好理解

羅雯老師 

2023 06/08 17:04
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷項(xiàng)稅額? 2
應(yīng)交稅費(fèi)-應(yīng)交增值稅-轉(zhuǎn)出未交增值稅 3
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅-進(jìn)項(xiàng)稅額。5
因?yàn)殇N項(xiàng)2小于進(jìn)項(xiàng)5,所以不需要交增值稅。

m53612668 

2023 06/08 17:24
老師,我應(yīng)該這樣寫對(duì)嗎?
FAILED

羅雯老師 

2023 06/08 17:25
你好,是的,寫的非常正確
