问题已解决
11月底報表應(yīng)交稅費是負數(shù),因為進項發(fā)票比銷項發(fā)票多,以前收到進項發(fā)票就做進了進項稅額,12月如果收到進項發(fā)票暫時不抵扣,那么我12月購進貨物不含稅價格是10000,進項稅額1300 借:庫存商品10000 應(yīng)交稅費-應(yīng)交增值稅-待認證進項稅額 貸:銀行存款 11300 還是: 借:庫存商品10000 應(yīng)交稅費-應(yīng)交增值稅-待抵扣進項稅額 貸:銀行存款 11300
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你好,選擇第一種,但是這個待認證,它是二級科目。
2023 12/14 10:01
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2023 12/14 10:10
那12月底的待認證是稅費如果是明年再認證抵扣12月是不需要做其他結(jié)轉(zhuǎn)吧
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2023 12/14 10:10
是的,是這么做,是這么理解的。
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2023 12/14 10:12
那這個待認證進項稅額有沒有認證抵扣的期限呀,全國規(guī)定都是一樣的嗎
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2023 12/14 10:14
全國都是一樣的,沒有時間限制。
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2023 12/14 11:14
如果是11月收到的專票全部做了待認證進項稅額,那么填寫申報表的時候劃紅線的本期認證相符且本期申報抵扣,和前期認證相符且本期申報抵扣份數(shù)金額都是0嗎
FAILED
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2023 12/14 11:16
對的,是的,是這么做的。
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2023 12/14 11:20
那如果明年4月份我勾選認證了今年11月和12月的發(fā)票,進項稅額是1300,4月份填寫申報表的時候這1300是填寫在前期認證相符且本期申報抵扣那一欄嗎
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2023 12/14 11:21
第一行和第二航里面填寫到
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2023 12/14 11:24
沒懂老師的意思,1300是填在本期認證相符且本期申報抵扣還是前期認證相符且本期申報抵扣呀
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2023 12/14 11:26
1300是填在本期認證相符且本期申報抵扣
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2023 12/14 11:27
那什么情況又是填寫在前期認證進項且本期申報抵扣呀
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2023 12/14 11:31
胖子輔導(dǎo)期,納稅人當月認證了,稅務(wù)局不允許比對才填寫的。
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2023 12/14 11:31
輔導(dǎo)期納稅人當月認證了,不允許抵扣,需要比對通過之后才可以的。
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2023 12/14 11:34
好的,謝謝老師
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2023 12/14 11:38
不用客氣,工作愉快。
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