问题已解决
增值税怎么做计提,详细会计分录怎么做
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您好!一般纳税人 计提增值税 借:应交税费-应交增值税(转出未交增值税) 贷:应交税费-未交增值税 小规模纳税人无需计提,直接在应交税费-简易征收科目核算。
2020 01/09 13:24
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2020 01/09 13:31
我们是一般纳税人,建帐财务软件时帐套建成了小规模纳税人,是不是要在应交税费应交增值税里面增加转出未交增值税科目?
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2020 01/09 13:32
您好!是的,应该按照一般纳税人的应交税费-应交增值税建立相应明细科目,如:销项税额、进项税额、转出未交增值税等。
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2020 01/09 13:55
应交税费,转出末交增值税为什么是负数呢
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2020 01/09 14:04
您好!正常应该是正数,如果是负数,建议查找下当时的凭证,确认原因。