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上期留抵抵欠稅會(huì)計(jì)分錄怎么做?
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用上期留抵稅額抵減欠稅,會(huì)計(jì)分錄如下:
- 按期末留抵稅額紅字借記“應(yīng)交稅費(fèi)——應(yīng)交增值稅(進(jìn)項(xiàng)稅額)”科目,貸記“應(yīng)交稅費(fèi)——未交增值稅”科目。
- 例如,
借:應(yīng)交稅費(fèi)——應(yīng)交增值稅(進(jìn)項(xiàng)稅額) -6000
貸:應(yīng)交稅費(fèi)——未交增值稅 -6000
2024 12/24 23:24
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2024 12/24 23:31
把滯納金也一起抵扣了呢
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2024 12/24 23:32
滯納金計(jì)入營(yíng)業(yè)外支出項(xiàng)目
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2024 12/24 23:34
滯納金也沒(méi)有交,也是留抵稅一起把滯納金抵扣了
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2024 12/24 23:43
是的啊,借方:營(yíng)業(yè)外支出
貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項(xiàng)稅)
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