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老師,我們是小規(guī)模轉(zhuǎn)一般納稅人,小規(guī)模期間進(jìn)項(xiàng)抵扣了,現(xiàn)在稅務(wù)局要求轉(zhuǎn)出,怎么做賬
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您好,當(dāng)時(shí)抵扣,你是如何做賬的?
2023 07/14 23:30
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84784981 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 07/15 10:37
借:原材料
應(yīng)交稅費(fèi)/增值稅進(jìn)項(xiàng)稅額
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微微老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 07/15 10:53
(1)發(fā)生需要轉(zhuǎn)出時(shí):
借:庫存商品(在建工程、原材料、銷售費(fèi)用) ;
貸:應(yīng)交稅金--應(yīng)交增值稅(進(jìn)項(xiàng)稅轉(zhuǎn)出).
(2)月底進(jìn)行結(jié)轉(zhuǎn)時(shí):
借:應(yīng)交稅法-應(yīng)交增值稅(進(jìn)項(xiàng)稅轉(zhuǎn)出);
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅(未交增值稅).
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