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收到退的稅費(fèi),怎么做分錄?我直接沖減稅費(fèi)的話,比如,我計(jì)提1萬(wàn),我交了1萬(wàn),余額應(yīng)該是零了。但是,我又收到了5000的稅費(fèi),借銀行存款5000,貸應(yīng)交稅費(fèi)5000,我應(yīng)交稅費(fèi),不就是余額為5000了嗎?這筆5000要怎么做?
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同學(xué)你好
是退的什么費(fèi)呢
2022 09/14 10:40
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784974 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 09/14 10:42
比如說是城建稅
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 09/14 10:45
那直接沖減就可以了
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784974 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 09/14 10:47
你沒懂我的意思。我計(jì)提了1萬(wàn),我交了也是1萬(wàn)。我應(yīng)交稅費(fèi)余額就是零了。我現(xiàn)在收到退回的稅,借銀行存款5000,貸應(yīng)交稅費(fèi)5000。我應(yīng)交稅費(fèi)的余額又有5000了。按理說,我都交完了,不應(yīng)該有余額了
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 09/14 10:50
借應(yīng)交稅費(fèi)?
貸稅金及附加
這樣
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784974 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 09/14 11:46
就是追加這一筆分錄就行了,對(duì)吧?
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 09/14 11:50
同學(xué)你好
對(duì)的
再做這個(gè)就可以
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784974 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 09/14 13:35
如果是增值稅,還要做一次什么分錄呢?
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 09/14 13:38
同學(xué)你好
增值稅的計(jì)入營(yíng)業(yè)外收入吧
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784974 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 09/14 13:39
是不是不用做進(jìn)去?增值稅好像,沒有計(jì)提吧?就是未交增值稅這個(gè)科目?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784974 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 09/14 13:40
還有別的科目嗎
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 09/14 13:43
增值稅本來(lái)就不用計(jì)提的
![](/wenda/img/newWd/sysp_btn_eye.png)