问题已解决
企业取得异常发票,进项税额转出,如何做账务处理?



你好,这个实际有业务的吗?如果是以前年度的,借以前年度损益调整,贷应交税费、应交增值税进项转出,
借,利润分配,未分配利润,
贷,以前年度损益调整
2023 01/28 15:18

84784973 

2023 01/28 15:23
有实际业务怎么处理?
没有实际业务又应该怎么处理?

郭老师 

2023 01/28 15:24
没实际业务的借应付账款、
贷以前年度损益调整,应交税费、应交增值进项转出,
借利润分配未分配利润,贷以前年度损益调整

郭老师 

2023 01/28 15:24
有实际业务的,上面给你写了。

84784973 

2023 01/28 15:30
没有实际业务,但是已经付款了呢?

郭老师 

2023 01/28 15:31
你好,那你把这个钱收回来,借银行房款,贷应付账款,这个钱给了谁,是给了你老板吧,让你老板把钱还回来。

郭老师 

2023 01/28 15:31
不可能没有实际业务,然后你们支付的。

84784973 

2023 01/28 15:35
两家公司都是同一个老板的

84784973 

2023 01/28 15:36
幕后老板

郭老师 

2023 01/28 15:38
那就让另一个公司还钱回来,还不回来的,借营业外支出贷于付账款。

84784973 

2023 01/28 15:48
异常发票不可以进成本了,所得税这块如何做账务处理?

郭老师 

2023 01/28 15:49
纳税调整明细表扣除项目调增就可以的30栏填写账载金额。