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2022年留抵退稅會計做賬
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借銀行存款
貸應(yīng)交稅費(fèi)——應(yīng)交增值稅(進(jìn)項(xiàng)稅額轉(zhuǎn)出)
2022 05/16 08:43
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2022 05/16 08:46
留抵退稅會計分錄:
? ? ? ? 為了從財務(wù)上反映該項(xiàng)經(jīng)濟(jì)業(yè)務(wù),從計算申報到實(shí)際收到退稅款,可以增設(shè)應(yīng)收留抵稅額退稅款科目和留抵稅額退稅科目。
計算留抵稅額時:
借:應(yīng)收留抵稅額退稅款,
貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅—留抵稅額退稅。
收到實(shí)際退稅后:
借:銀行存款,
貸:應(yīng)收留抵稅額退稅款。
交增值稅(留抵退稅)”科目,予以全額沖減;若主管稅務(wù)機(jī)關(guān)核準(zhǔn)的留抵退稅額小于申請的留抵退稅額,差額部分也用紅字沖減,會計分錄與不予核準(zhǔn)的類同。
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2022 05/16 08:46
這個對不對
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2022 05/16 08:56
同學(xué)你這樣做復(fù)雜了就做轉(zhuǎn)出,因?yàn)樵鲋刀惿陥蟊硪步o你放在轉(zhuǎn)出里面
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2022 05/16 10:42
好的,謝謝
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2022 05/16 10:43
老師,一個法人兩個公司,一家給另一家公司服務(wù),正常開票有影響嗎?
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2022 05/16 10:49
同學(xué)新的問題請重新提出哈
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