问题已解决
老师,我是一般纳税人简易计税,4月份收到一张发票,我的账务处理是,借:库存商品,借:应交税费-待认证进项税额。贷:银行存款。那么5月份我现在在发票勾选平台选择认证不抵扣这张发票,我要怎么做账务处理?
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您好
借:库存商品 借方蓝字
借:应交税费-待认证进项税额 借方红字
2022 05/13 21:49
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2022 05/13 21:58
勾选不抵扣 冲减当期入账的分录就好了 不用写贷方蓝字
5月我在发票勾选平台认证抵扣了 前面分录怎么写的?
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2022 05/13 22:28
借:应交税费-应交增值税-进项税额
贷:应交税费-待认证进项税额
借:库存商品
贷:应交税费-应交增值税-进项税额转出
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2022 05/13 23:43
6月份申报5月税的时候,申报表填写的时候是填写附表二,进项税额转出
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2022 05/13 21:51
那可不可以贷应交税费-待认证进项税额蓝字
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2022 05/13 21:53
5月我在发票勾选平台认证抵扣了,我现在要进项转出,怎么做账务处理,因为发票认证和做账不是同一个人,那张发票已经认证了
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2022 05/13 22:04
老师,我可能没有给你描述清楚,前面的账务处理也是借,库存商品,借:应交税费-待认证进项税额,现在5月份在发票平台把这张发票选择的是认证抵扣,账务如何处理?也是简易计税
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2022 05/13 22:45
好的,明白了老师,那6月份申报5月税的时候,申报表填写的时候是不是填写附表二,进项税额转出