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公司是2018年10月注冊(cè)的小規(guī)模納稅人,19年購(gòu)買(mǎi)了航天金稅盤(pán),支付480元,購(gòu)入時(shí)做賬借:管理費(fèi)用-辦公費(fèi)480元,貸:庫(kù)存現(xiàn)金480元,本季度不交增值稅是否先不做抵減分錄?如交增值稅時(shí)做賬,借:應(yīng)交稅費(fèi)-應(yīng)交增值稅(減免稅)480元,貸:管理費(fèi)用-辦公費(fèi)480元.,這樣賬務(wù)處理對(duì)嗎?
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你好,不抵扣暫時(shí)不做分錄,抵扣的時(shí)候做這個(gè)分錄
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅480元,貸:管理費(fèi)用-辦公費(fèi)480元.
2019 03/27 09:55
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2019 03/27 09:57
不抵扣時(shí)只做前面購(gòu)入時(shí)的分錄對(duì)的吧?
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2019 03/27 09:58
你好,是的,是這樣的
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2019 03/27 10:03
好的,謝謝老師
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2019 03/27 10:03
不客氣,祝你學(xué)習(xí)愉快,工作順利! 希望對(duì)我的回復(fù)及時(shí)給予評(píng)價(jià)。謝謝
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