问题已解决
老師,追問已達(dá)次數(shù),我重新向您提問,您說余額表應(yīng)該是借方余額61.53元,您看看,我哪里做的不對?
FAILED
FAILED
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您好
您上個月做的應(yīng)交稅費——加計抵減增值稅那個70多的分錄呢
2019 06/03 15:33
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2019 06/03 15:38
您不是說不計提嗎?所以我沒做。如果做的話應(yīng)該怎么做?我在這個月補(bǔ)提可以嗎?
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2019 06/03 15:42
不好意思 我以為您前面那筆分錄做好了
如果您沒有寫的話 那后面這邊分錄要修改
借:應(yīng)交稅費——應(yīng)交增值稅——銷項稅額 614.34
貸:應(yīng)交稅費——應(yīng)交增值稅——減免稅額 480
應(yīng)交稅費——未交增值稅 134.34
然后申報增值稅后
借:應(yīng)交稅費——未交增值稅 12.13
貸:其他收益 12.13
加計抵減 以后都是實際繳納增值稅的時候做分錄 平時只填表
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2019 06/03 15:52
老師,您看,我這個月補(bǔ)做應(yīng)交稅費-加計抵扣76.33的分錄行嗎?能補(bǔ)的話應(yīng)該怎么做?這樣寫以后更容易查。麻煩老師將分錄在重新寫一次,謝謝啦!
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2019 06/03 15:53
那您就補(bǔ)一筆分錄就可以了
借:應(yīng)交稅費——應(yīng)交增值稅——加計抵減稅額
貸:其他收益
然后您寫的兩份分錄不用改了
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2019 06/03 16:35
老師,上面是五月份我應(yīng)該做的分錄,下面是假設(shè)6月份發(fā)生業(yè)務(wù)的分錄,您給看看,對嗎?計提和交稅時都涉及營業(yè)外收入,不就額外增加企業(yè)所得稅了嗎?
FAILED
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2019 06/03 16:39
您前面加計抵減做了營業(yè)外收入 后面月份有發(fā)生的話 也應(yīng)該做
您六月份結(jié)轉(zhuǎn)未交增值稅的時候已經(jīng)做了加計抵減的分錄了 把這個金額都抵減了
那您繳納的時候就不要再做營業(yè)外收了 您就應(yīng)該實際繳納608.47
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2019 06/03 16:47
老師,這樣對了嗎?真謝謝您的耐心回答
FAILED
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2019 06/03 17:02
這樣寫就是正確的了
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