问题已解决
老師,8月已抵扣的進項票,10月對方說發(fā)票開錯需紅沖后再開一份正確的進項票給我們。我們做賬時需如何做分錄呢?



你好,這個要看你8月份是怎么做的憑證,你做同樣的憑證,只是金額寫負(fù)數(shù)就好了。
2024 11/04 08:09

84784966 

2024 11/04 08:16
8月憑證:
借:應(yīng)交稅費-應(yīng)交增值稅-進項稅
貸:應(yīng)付賬款-

84784966 

2024 11/04 08:16
不需要用進項稅轉(zhuǎn)出這個科目嗎?

宋生老師 

2024 11/04 08:17
你好,這個你借方?jīng)]有其他科目嗎?全部都是進項?沒有原材料費用之類的嗎?

84784966 

2024 11/04 08:31
是的。只是用那張票抵扣了稅額,沒有入庫

宋生老師 

2024 11/04 08:35
你好你也同樣的做相同的分錄,只是金額寫負(fù)數(shù)。

84784966 

2024 11/04 08:36
好的。老師,沒有入庫只用發(fā)票抵扣稅額可以的嗎?

宋生老師 

2024 11/04 08:36
你好,這個肯定不規(guī)范。

84784966 

2024 11/04 08:39
好的。老師,分錄搞定了。報表電子稅務(wù)局已經(jīng)自動將紅沖那筆稅額填在進項稅額轉(zhuǎn)出那里了。那我不需要再操作了吧?只需勾選后面重開的那張發(fā)票了吧?

宋生老師 

2024 11/04 08:40
是的,就是這樣做就好了。
