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小規(guī)模作廢了代開(kāi)的專票,科目余額表有負(fù)數(shù)稅額,怎么平掉
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您好
請(qǐng)問(wèn)負(fù)數(shù)稅額怎么寫(xiě)分錄的
2020 07/10 15:00
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84785006 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 07/10 15:04
作廢的沒(méi)做分錄
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785006 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 07/10 15:05
就做正常的票,后面用銀行支付,相差的金額就是作廢的發(fā)票
![](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)
2020 07/10 15:37
作廢的沒(méi)做分錄 那怎么會(huì)有相差的金額
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785006 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 07/10 16:20
代開(kāi)專票那時(shí)就把款扣了呀
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785006 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 07/10 16:20
所以不就是多支付了么
![](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)
2020 07/10 17:10
代開(kāi)的專票 扣了稅款 您后來(lái)作廢了?
![](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)
2020 07/10 17:10
代開(kāi)的專票 扣了稅款 您后來(lái)作廢了?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785006 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 07/10 17:11
是呀,所以咋樣的分錄
![](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)
2020 07/10 17:30
作廢后的稅款會(huì)退給您的
退回后再寫(xiě)分錄
借:銀行存款
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅
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