问题已解决
請問在這兩種情況下所算的"本期應納稅額"是否正確?尤其是標紅部分的會計科目是否會對"本期應納稅額"的計算產(chǎn)生影響?我不確定,困擾好久了……
FAILED
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你好!
待認證進項稅額
不
對應納增值稅有影響的
2020 03/13 21:31
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蔣飛老師 
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2020 03/13 21:34
留抵稅額20709.8是對的
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2020 03/13 21:36
好的,先謝謝老師及時回復!您的意思是我圖中當期"銷項""進項"與"應納稅額"這樣計算是不存在問題的?
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蔣飛老師 
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2020 03/13 21:38
你好!
是的。
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2020 03/13 21:41
好噠,非常感謝,另外還有一種情況想請您看下計算的對不對,也是類似的表格
FAILED
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2020 03/13 21:42
標紅的同樣不確定是否對"本期應納稅額"的最后計算有影響
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蔣飛老師 
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2020 03/13 21:43
你好!
對的。
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蔣飛老師 
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2020 03/13 21:44
留抵稅額
124710.18
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2020 03/13 22:12
嗯嗯,明白了老師。在確認兩張表格后"本期應納稅額"數(shù)據(jù)都計算無誤的情況下。最后想向您請教一下:第一張表實際上是稅務師事務所12月份進行增值稅納稅審查調(diào)賬后的統(tǒng)計數(shù)據(jù);而第二張表則是11月份稅務師事務所審查前企業(yè)原來自行進行賬務處理時的統(tǒng)計數(shù)據(jù)。那既然審查后應納稅額為0(但有20709.8元的留抵稅額);審查前應納稅額也為0(但有124710.18元的留抵稅額),像這樣應納稅額相同,但留抵稅額卻不同的情況下還需要進行補繳增值稅嗎?
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2020 03/13 22:16
你好!
不用交納了
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