问题已解决
應(yīng)交增值稅=銷(xiāo)項(xiàng)稅額-(進(jìn)項(xiàng)-進(jìn)項(xiàng)稅額轉(zhuǎn)出)-應(yīng)交增值稅減免嗎?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
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學(xué)員您好,是的,對(duì)的
2022 11/03 19:07
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84784966 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 11/03 19:28
為什么進(jìn)項(xiàng)稅額要減去進(jìn)項(xiàng)稅額轉(zhuǎn)出呢
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84784966 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 11/03 19:28
應(yīng)交增值稅減免是在借方嗎
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84784966 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 11/03 19:29
為什么要減去而不是加上應(yīng)交增值稅減免呢?
![](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)
2022 11/03 19:53
是的沒(méi)錯(cuò), 是這樣的應(yīng)交增值稅減免是在借方
![](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)
2022 11/03 19:53
應(yīng)交的負(fù)債在貸方,借方自然是用減號(hào)
![](/wenda/img/newWd/sysp_btn_eye.png)