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一般納稅人,免稅農(nóng)產(chǎn)品有進(jìn)項(xiàng)留底,如何做進(jìn)項(xiàng)稅額轉(zhuǎn)出分錄?申報(bào)時(shí)候怎么填寫(xiě)才能轉(zhuǎn)出?
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你好,當(dāng)時(shí)的進(jìn)項(xiàng)是怎么做的?在附表二進(jìn)項(xiàng)轉(zhuǎn)出里面有一個(gè)免稅對(duì)應(yīng)的進(jìn)項(xiàng)。
2022 03/29 15:04
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84784969 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 03/29 15:07
是住宿費(fèi)發(fā)票取得的增值稅發(fā)票,當(dāng)時(shí)的分錄就是借:管理費(fèi)
? ? ? ? ? ? ? ? ? ?貸:應(yīng)交稅金—應(yīng)交增值稅(進(jìn)項(xiàng)稅)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784969 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 03/29 15:08
現(xiàn)在賬上應(yīng)交增值稅(進(jìn)項(xiàng)稅額)有余額,我要怎么做進(jìn)項(xiàng)稅額轉(zhuǎn)出的分錄?才能使進(jìn)項(xiàng)稅額余額為零?
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/29 15:12
借管理費(fèi)用貸應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)項(xiàng)轉(zhuǎn)出。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784969 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/29 15:15
老師,分錄這樣做了后,應(yīng)交增值稅進(jìn)項(xiàng)稅借方有余額,然后應(yīng)交增值稅進(jìn)項(xiàng)稅額轉(zhuǎn)出貸方也有余額。這樣就不處理了?
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/29 15:16
進(jìn)項(xiàng),進(jìn)項(xiàng)轉(zhuǎn)出,分別結(jié)轉(zhuǎn)到轉(zhuǎn)出,未交增值稅就沒(méi)有余額了。
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/29 15:16
借應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)項(xiàng)轉(zhuǎn)出
貸應(yīng)交稅費(fèi)應(yīng)交增值稅轉(zhuǎn)出未交增值稅。
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/29 15:16
借應(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)交增值稅進(jìn)項(xiàng)。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784969 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/29 15:22
老師,做了這樣結(jié)轉(zhuǎn)分錄后,應(yīng)交增值稅(進(jìn)項(xiàng)稅額)借方還有有余額,要怎么處理會(huì)計(jì)分錄?,進(jìn)項(xiàng)稅額轉(zhuǎn)出余額為零了?
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/29 15:25
好沒(méi)有余額,為什么會(huì)有余額?
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/29 15:25
看一下我上面給你寫(xiě)的完整的分錄。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784969 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/29 15:34
沒(méi)有余額了,謝謝老師!
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/29 15:34
不用客氣,工作愉快
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