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老師,記提本月增值稅,下月申報時繳納,該怎么做分錄
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你好
期末 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
月初扣繳 借;應(yīng)交稅—未交增值稅 , 貸;銀行存款
2020 06/17 08:51
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84784973 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 06/17 08:53
不用稅金及附加科目嗎
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鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 06/17 08:53
你好,增值稅是負(fù)債科目,不通過稅金及附加科目核算的
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84784973 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 06/17 08:58
城建稅記提是通過稅金及附加嗎
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鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 06/17 09:00
你好,城建稅計提是通過稅金及附加科目核算的
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