問題已解決
你好,本月進項稅額認證分錄是怎樣的?
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借:應交稅費-增值稅-進項
貸:應交稅費-待認證進項稅
2023 03/17 15:41
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2023 03/17 16:11
轉出未交增值稅呢?
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2023 03/17 16:13
月末先計算
應交增值稅=本月銷項稅-(本月進項-本月進項轉出) -上月留抵
如果應交增值稅小于0,就不做任何分錄,大于0就是以下分錄
借:應交稅費-增值稅-轉出未交增值稅
貸:應交稅費-未交增值稅
下月交稅分錄
借:應交稅費-未交增值稅
貸:銀行存款
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