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老師,請問本月開具增值稅發(fā)票,下月才收到收入款的應(yīng)該如何做賬,何時申報增值稅
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您好
開發(fā)票
借:應(yīng)收賬款
貸:主營業(yè)務(wù)收入
應(yīng)交稅費(fèi)——應(yīng)交增值稅——銷項稅額
收款
借:銀行存款
貸:應(yīng)收賬款
開具發(fā)票的當(dāng)月發(fā)生納稅義務(wù) 次月申報期內(nèi)申報增值稅
2019 04/12 10:30
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785029 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 04/12 10:52
那開發(fā)票月銷項稅額不申報應(yīng)該如何處理
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785029 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 04/12 10:53
收入在開具發(fā)票月確認(rèn),增值稅在次月收到款后申報?
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 04/12 10:54
開了發(fā)票當(dāng)月就必須申報
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785029 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 04/12 10:57
意思就是說只要發(fā)票開具就申報增值稅是嗎,同時確認(rèn)收入,這兩者和收款時點(diǎn)無關(guān)是嗎
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 04/12 10:57
只要發(fā)票開具就申報增值稅 收入可以根據(jù)稅法規(guī)定確認(rèn)
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