程涵濤 追問

2020-02-23 21:52

是的

程涵濤 追問

2020-02-23 21:53

企業(yè)會計分錄是：借：應(yīng)交稅費-出口退稅    貸：應(yīng)交稅費-應(yīng)交增值稅-未交增值稅   沖上期留抵的

文老師 解答

2020-02-23 21:54

貸方是轉(zhuǎn)出未交增值稅

程涵濤 追問

2020-02-23 21:57

當(dāng)期應(yīng)納稅額=當(dāng)期內(nèi)銷貨物銷項稅額-（當(dāng)期進(jìn)項稅-當(dāng)期免抵退稅不得免征和抵扣稅額-其他進(jìn)項轉(zhuǎn)出）-上期期末留抵稅額     我看上期留抵的是抵減項   會計分錄需要沖上期嗎？  它這分錄 出口退稅是3級 未交是二級  所有有點懵  麻煩老師解答一下

程涵濤 追問

2020-02-23 21:58

沒有通過轉(zhuǎn)出未交核算

程涵濤 追問

2020-02-23 22:01

應(yīng)交稅費/應(yīng)交增值稅/銷項稅額 2,253,622.17 0.00
應(yīng)交稅費/應(yīng)交增值稅/進(jìn)項稅額 0.00 5,871,211.50
應(yīng)交稅費/應(yīng)交增值稅/未交增值稅 0.00 6,439,236.53
應(yīng)交稅費/應(yīng)交增值稅/進(jìn)項稅轉(zhuǎn)出 1,400.12 0.00
應(yīng)交稅費/出口退稅 6,439,236.53 0.00
應(yīng)交稅費/應(yīng)交增值稅/未交增值稅 3,616,189.21 0.00
應(yīng)交稅費/應(yīng)交增值稅/進(jìn)項稅轉(zhuǎn)出 0.00 1,400.12
主營業(yè)務(wù)成本/進(jìn)項稅轉(zhuǎn)出 1,400.12 0.00
其他應(yīng)收款/出口退稅 3,616,189.21 0.00
應(yīng)交稅費/出口退稅 0.00 3,616,189.21

程涵濤 追問

2020-02-23 22:03

應(yīng)交稅費/應(yīng)交增值稅/銷項稅額    2,253,622.17 
應(yīng)交稅費/應(yīng)交增值稅/進(jìn)項稅額                 5,871,211.50
應(yīng)交稅費/應(yīng)交增值稅/未交增值稅                6,439,236.53
應(yīng)交稅費/應(yīng)交增值稅/進(jìn)項稅轉(zhuǎn)出 1,400.12 
應(yīng)交稅費/出口退稅                         6,439,236.53 
應(yīng)交稅費/應(yīng)交增值稅/未交增值稅 3,616,189.21 
應(yīng)交稅費/應(yīng)交增值稅/進(jìn)項稅轉(zhuǎn)出                  1,400.12
主營業(yè)務(wù)成本/進(jìn)項稅轉(zhuǎn)出               1,400.12
其他應(yīng)收款/出口退稅                 3,616,189.21 
應(yīng)交稅費/出口退稅                                                  3,616,189.21

程涵濤 追問

2020-02-23 22:05

6,439,236.53是上期留抵   3,616,189.21是本期留抵

文老師 解答

2020-02-23 22:20

你這里的未交增值稅就是轉(zhuǎn)出未交增值稅

程涵濤 追問

2020-02-23 22:25

老師你好  那本期需要沖減上期的留抵稅額嗎

文老師 解答

2020-02-23 22:50

你留抵的進(jìn)項稅額就體現(xiàn)在應(yīng)交稅費--應(yīng)交增值稅（轉(zhuǎn)出未交增值稅的）對借方余額里面，