问题已解决
购买税控盘减免税款的账务处理怎么操作
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你好
按实际支付或应付的金额,借记“管理费用”等科目,贷记“银行存款”等科目。按规定抵减的增值税应纳税额,借记“应交税费——应交增值税(减免税款)”科目,贷记“管理费用”等科目。
2018 05/22 11:35
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84785003 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2018 05/22 11:36
那之后减免税款怎么结转呢
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邹老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2018 05/22 11:38
你好,是一般纳税人还是小规模?
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84785003 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2018 05/22 11:38
一般纳税人
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
邹老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2018 05/22 11:40
借;应交税费——未交增值税 贷;应交税费——应交增值税(减免税款)
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84785003 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2018 05/22 11:41
好的
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
邹老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2018 05/22 11:44
祝你学习愉快,工作顺利! 希望对我的回复及时给予评价。谢谢