问题已解决
没有开专票,普票是差额票,金额30997,税额是37.67,价税合计是31035.56;进项票勾选了,进项票金额3285,进项税额是197.15,请问,这该怎么处理,怎么做账?
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同学你好
(1)全额确认收入与销项税额
借:银行存款
贷:主营业务收入
应交税费———应交增值税(销项税额)
(2)确认可扣减的成本费用及“销项税额抵减”
借:主营业务成本
应交税费———应交增值税(销项税额抵减)
贷:银行存款
(3)月底结转未交增值税
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
2022 05/26 11:06
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2022 05/26 11:11
那进项税额的就暂时挂在账上,等下个月销项大于进项的时间直接抵减了是吗?
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朴老师 
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2022 05/26 11:16
对的
直接抵减就可以l
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2022 05/26 11:18
好的,我以为还要写一笔留底税的分录,谢谢老师
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朴老师 
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2022 05/26 11:22
进项大于销项的时候月底可以不结转增值税
满意请给五星好评,谢谢