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你好老師,我上個(gè)月沒有抵扣完的進(jìn)項(xiàng)稅,轉(zhuǎn)到了待認(rèn)證進(jìn)項(xiàng)稅額里面,那我這個(gè)月要把它抵扣完,我怎么做會(huì)計(jì)分錄
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你好,上個(gè)月的時(shí)候,根本不需要把沒有抵扣完的進(jìn)項(xiàng)稅額轉(zhuǎn)到了待認(rèn)證進(jìn)項(xiàng)稅額里面啊
上個(gè)月的時(shí)候,這樣做結(jié)轉(zhuǎn)分錄就是了?
借:應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷項(xiàng)稅額),
應(yīng)交稅費(fèi)—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)
貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項(xiàng)稅額)
這個(gè)月抵扣完,是需要繳納增值稅,還是繼續(xù)留抵?
2023 02/07 10:29
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84784963 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 02/07 10:40
要繳納增值稅
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 02/07 10:41
你好,這個(gè)月抵扣完,是需要繳納增值稅,那結(jié)轉(zhuǎn)分錄是
借:應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷項(xiàng)稅額),
貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項(xiàng)稅額),
應(yīng)交稅費(fèi)—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)
借:應(yīng)交稅費(fèi)—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅),
貸:應(yīng)交稅費(fèi)—未交增值稅
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