问题已解决
老師,如果這個月進項大于銷項,要怎么做稅的結(jié)轉(zhuǎn)分錄?
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您好
進項大于銷項 進項稅額留底 不需要做賬務(wù)處理 留待下期繼續(xù)抵扣
2019 05/23 18:36
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84785005 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 05/23 18:40
等下次進項小于銷項的時候一起把總額轉(zhuǎn)到未交增值稅里面去對嗎
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bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2019 05/23 18:41
不是的 是轉(zhuǎn)銷項跟進項的差額就好了
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84785005 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 05/23 18:50
哦哦對,我的意思是到時候就把
借:銷項(余額)
貸:進項(余額)
貸:應(yīng)交稅金-增值稅轉(zhuǎn)出未交增值稅 (差額)
借:應(yīng)交稅金-增值稅轉(zhuǎn)出未交增值稅 (差額)
貸:應(yīng)交稅金-未交增值稅 (差額)
對嗎
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bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2019 05/23 19:20
借 應(yīng)交稅費~應(yīng)交增值稅~轉(zhuǎn)出未交增值稅
貸 應(yīng)交稅費~未交增值稅
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bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2019 05/23 19:21
進項跟銷項年底一次性的結(jié)平就好了
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84785005 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 05/23 19:23
哦哦好的謝謝老師
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bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2019 05/23 19:27
不用謝 希望能幫到您 祝您工作順利 生活愉快
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