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請(qǐng)問老派遣公司的增值稅計(jì)提、繳納,結(jié)轉(zhuǎn)等會(huì)計(jì)分錄如何處理?
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同學(xué),你好
月份終了: 1.企業(yè)應(yīng)將當(dāng)月發(fā)生的應(yīng)交未交增值稅額自“應(yīng)交稅金——應(yīng)交增值稅”科目轉(zhuǎn)入“未交增值稅”明細(xì)科目: 借記“應(yīng)交稅金——應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)”科目 貸記“應(yīng)交稅金——未交增值稅”科目。 2.將本月多交的增值稅自“應(yīng)交稅金——應(yīng)交增值稅”科目轉(zhuǎn)入“未交增值稅”明細(xì)科目: 借記“應(yīng)交稅金——未交增值稅”科目 貸記“應(yīng)交稅金——應(yīng)交增值稅(轉(zhuǎn)出多交增值稅)”科目。 3.當(dāng)月上交本月增值稅時(shí): 借記“應(yīng)交稅金——應(yīng)交增值稅(已交稅金)”科目 貸記“銀行存款”科目。 4.當(dāng)月上交上月應(yīng)交未交的增值稅: 借記“應(yīng)交稅金——未交增值稅”科目 貸記“銀行存款”科目。 5.“應(yīng)交稅金——應(yīng)交增值稅”科目的期末借方余額: 反映尚未抵扣的增值稅。 “應(yīng)交稅金——未交增值稅”科目的期末借方余額,反映多交的增值稅;貸方余額,反映未交的增值稅。
2023 02/19 12:05
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2023 02/19 12:10
同學(xué),你好
比如:進(jìn)項(xiàng)8,銷項(xiàng)10
?結(jié)轉(zhuǎn):
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷項(xiàng)稅額 10
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅-進(jìn)項(xiàng)稅額 8
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅-轉(zhuǎn)出未交增值稅 2
?計(jì)提增值稅:
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅-轉(zhuǎn)出未交增值稅 2
貸:應(yīng)交稅費(fèi)-未交增值稅 2
下月交稅:
借:應(yīng)交稅費(fèi)—未交增值稅 2
貸:銀行存款 2
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2023 02/19 12:11
同學(xué),你好
這個(gè)分錄是通用的
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2023 02/19 12:24
同學(xué),你好
銷項(xiàng)稅額,是你開具發(fā)票,確認(rèn)的收入
進(jìn)項(xiàng)稅額,是你收到的發(fā)票
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2023 02/19 12:36
現(xiàn)在我的進(jìn)銷稅有6千多
這個(gè)什么意思?
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2023 02/19 13:38
同學(xué),你好
進(jìn)項(xiàng)稅額轉(zhuǎn)出,是你根據(jù)不能抵扣的進(jìn)項(xiàng)填寫的
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2023 02/19 12:07
百度來的答案看不懂
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2023 02/19 12:11
能不能單獨(dú)針對(duì)勞務(wù)派遣公司寫個(gè)分錄如何?
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2023 02/19 12:23
銷項(xiàng)稅額和進(jìn)項(xiàng)稅額的數(shù)據(jù)從哪里?
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2023 02/19 12:32
截止現(xiàn)在我的進(jìn)銷稅有6千多,銷項(xiàng)只有4千,但是我實(shí)際要繳納的增值稅是13875.19元。是不是我還有銷項(xiàng)的賬沒有昨晚導(dǎo)致的呢?
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2023 02/19 13:06
框起來的這兩個(gè)是怎么來的呢?
FAILED
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