问题已解决
这个差额征税的发票怎么做账?
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(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
2023 01/10 09:36
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2023 01/10 09:43
我是购买方
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2023 01/10 09:48
同学你好
那就全额入账
是你们的什么支出
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2023 01/10 09:49
分录怎么做?入什么费用?
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2023 01/10 09:51
那个备注栏里扣除额291000不用管是吧?
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朴老师 
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2023 01/10 09:54
同学你好对的
你按照发票金额来做就可以
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2023 01/10 10:49
分录怎么做?入什么费用?
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朴老师 
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2023 01/10 10:56
同学你好
是你们的什么支出呢
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2023 01/10 10:58
发票上面是人力资源服务*劳务费
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2023 01/10 11:03
同学你好
那就
借费用科目
贷银行存款