问题已解决
老师,平时你们勾选发票的时候是当月发生的进项票全部勾选还是根据销项来勾选



您好,都可以,可以全部勾选抵扣不了的,自动留底也可以按照需要的金额勾选,
2020 07/06 17:23

84785025 

2020 07/06 17:44
老师 ,可以全部勾选抵扣不了的怎么进行账务处理

玲老师 

2020 07/06 17:50
您好,可以全部勾选正常填写报表,直接抵扣不了的会自动留底,留底税额不用单独做账务处理

84785025 

2020 07/06 17:56
老师 自动留底在申报表上面啊

84785025 

2020 07/06 18:01
那么是不是不能这样处理啊

玲老师 

2020 07/06 18:07
结转销项税额、进项税额
增值税结转:
1、结转进项税额:
借:应交税费——应交增值税——转出未交增值税
贷:应交税费——应交增值税(进项)
2、结转销项税额:
借:应交税费——应交增值税(销项)
贷:应交税费——应交增值税——转出未交增值税
3、结转未交增值税
如果1.2结转后转出未交增值税额是贷方余额,
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
如果1.2结转后转出未交增值税额是借方余额,
借:应交税费——未交增值税
贷:应交税费——应交增值税-转出多交增值税
如果进项大于销项就是最后一个分录
转出未交增值税是属于应交增值税下的专栏,可以有借方余额的。

84785025 

2020 07/06 18:11
平时进项大于销项可以这样处理是吗?
老师 那么多余的进项下个月怎么处理呢?

玲老师 

2020 07/06 18:13
你好,进项大于销项,平时可以不做账务处理,年底把科目结平就可以,你也可以按照正规的,我上面发你那个分录,每个月结各个科目平

玲老师 

2020 07/06 18:13
下个月留抵的进项税额会自动抵扣