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老師,月末應(yīng)交稅費(fèi)的科目應(yīng)該是無(wú)余額對(duì)吧
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不是的,產(chǎn)生了留抵退稅的時(shí)候會(huì)有余額
2023 03/15 13:05
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84785043 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 03/15 13:08
那也只是進(jìn)賬稅額和進(jìn)項(xiàng)稅額轉(zhuǎn)出那里可能會(huì)有,銷(xiāo)項(xiàng)和轉(zhuǎn)出未交增值稅都不會(huì)有對(duì)吧
![](https://pic1.acc5.cn/013/10/49/53_avatar_middle.jpg?t=1680262571)
易 老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 03/15 13:16
學(xué)員您好,是的,對(duì)的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84785043 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 03/15 13:40
老師,我剛?cè)肼氁粋€(gè)新公司,她們每個(gè)月做賬,都沒(méi)有做進(jìn)賬銷(xiāo)項(xiàng)往轉(zhuǎn)出未交增值稅結(jié)轉(zhuǎn),直接做的轉(zhuǎn)出未交增值稅結(jié)轉(zhuǎn)到未交增值稅,導(dǎo)致除了次月交完稅未交增值稅余額為零,其他的應(yīng)交稅費(fèi)下科目都有余額,這樣對(duì)嗎
![](https://pic1.acc5.cn/013/10/49/53_avatar_middle.jpg?t=1680262571)
易 老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 03/15 13:53
是的沒(méi)錯(cuò), 是這樣的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84785043 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 03/15 14:18
那她年底的時(shí)候才轉(zhuǎn)平,這樣可以嗎
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84785043 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 03/15 14:19
她這樣做賬,每個(gè)月的稅款都看不明白他怎么算出來(lái)的,總覺(jué)得還有結(jié)余
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84785043 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 03/15 14:38
老師,她月末沒(méi)有結(jié)轉(zhuǎn)平,也是對(duì)的啊
![](https://pic1.acc5.cn/013/10/49/53_avatar_middle.jpg?t=1680262571)
易 老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 03/15 15:29
不是這樣,如進(jìn)項(xiàng)10萬(wàn) >銷(xiāo)項(xiàng)3萬(wàn),不需記賬,如進(jìn)項(xiàng)3萬(wàn) <銷(xiāo)項(xiàng)10萬(wàn),則應(yīng)交7萬(wàn),轉(zhuǎn)出未交增值7萬(wàn)即可1、計(jì)提時(shí):
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)7
貸:應(yīng)交稅費(fèi)-未交增值稅7
2、下月交納時(shí):
借:應(yīng)交稅費(fèi)-未交增值稅7
貸:銀行存款7
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