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您好,我最后說(shuō)的您清楚嗎
2024 02/04 10:47
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84784962 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 02/04 10:51
本來(lái)進(jìn)項(xiàng)在借方,銷項(xiàng)在貸方,然后期末結(jié)轉(zhuǎn)一小就沖掉了,那么進(jìn)銷的數(shù)據(jù)就會(huì)變小,但是轉(zhuǎn)出未交增值稅還不明白
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東老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2024 02/04 10:53
這個(gè)就是計(jì)提增值稅的會(huì)計(jì)分錄,增值稅不就是等于銷項(xiàng)稅額減去進(jìn)項(xiàng)稅額嗎
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84784962 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 02/04 10:57
那我這個(gè)月要怎么做賬呢?
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東老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2024 02/04 11:00
您這個(gè)月是銷項(xiàng)稅額大于進(jìn)項(xiàng)稅額嗎
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84784962 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 02/04 11:03
不大于,這期銷項(xiàng)52970.79進(jìn)項(xiàng)48920
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84784962 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 02/04 11:04
因?yàn)槭巧藤Q(mào)企業(yè),所以每個(gè)月會(huì)主動(dòng)交一點(diǎn)稅
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東老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2024 02/04 11:05
哦,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
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84784962 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 02/04 11:09
就是那個(gè)結(jié)轉(zhuǎn)的1-12月的那個(gè)賬務(wù)下一步嗎?
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東老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2024 02/04 11:12
對(duì),以后你每個(gè)月結(jié)轉(zhuǎn)增值稅也是可以這么做
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84784962 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 02/04 11:13
那就是我要交2萬(wàn)多的稅嗎?
![](https://pic1.acc5.cn/012/50/06/21_avatar_middle.jpg?t=1714045434)
東老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2024 02/04 11:14
對(duì)就是銷項(xiàng)稅額減去進(jìn)項(xiàng)稅額的差額就是要交的
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