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上年的應(yīng)交稅費(fèi)借方有余額,應(yīng)該怎么處理?
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你好 應(yīng)交稅費(fèi)為負(fù)債,期末余額的正常方向應(yīng)該為貸方,即應(yīng)交,期末如為借方余額則是本期發(fā)生額的借方發(fā)生額大于了貸方發(fā)生額,就是多交了稅款.
但由于增值稅可以用購(gòu)買貨物的進(jìn)項(xiàng)稅抵扣銷售貨物的銷項(xiàng)稅,所以當(dāng)應(yīng)繳稅費(fèi)--應(yīng)交增值稅期末余額為借方時(shí),即存在未抵扣的進(jìn)項(xiàng)稅金.看下是不是留抵的進(jìn)項(xiàng)稅
2019 03/25 14:01
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2019 03/25 14:06
是換了會(huì)計(jì)做賬錯(cuò)誤,請(qǐng)問我可以調(diào)嗎?該怎么調(diào)?
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2019 03/25 14:08
你好 那是因?yàn)槭裁丛蜃鲥e(cuò)了的 才好調(diào)整
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2019 03/25 14:10
沒有計(jì)提附加稅以及買車沒有計(jì)提車船稅,多做了一筆進(jìn)項(xiàng)稅
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2019 03/25 14:12
你好 那就補(bǔ)計(jì)提 是什么時(shí)候的附加稅和車船稅 多做了一筆進(jìn)項(xiàng)稅 是怎么做分錄的 業(yè)務(wù)是什么
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2019 03/25 14:18
沒有計(jì)提附加稅和車船稅是去年11月份的事。我公司的這家公司屬于一般納稅人的簡(jiǎn)易征收,做了進(jìn)項(xiàng)稅,沒有做轉(zhuǎn)出。
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2019 03/25 14:19
你好 那么補(bǔ)計(jì)提 借方以前年度損益貸方應(yīng)交稅費(fèi)-應(yīng)交城建稅或者車船稅等 借方未分配利潤(rùn)貸方以前年度損益
那么你去年的分錄 多做了進(jìn)項(xiàng)稅就沖了 不涉及損益 直接紅沖即可 做正確的分錄
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