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銷(xiāo)項(xiàng)稅額轉(zhuǎn)走是什么意思

并沒(méi)有銷(xiāo)項(xiàng)稅轉(zhuǎn)走,僅有進(jìn)項(xiàng)稅轉(zhuǎn)出.銷(xiāo)項(xiàng)稅:指的是經(jīng)營(yíng)者給予應(yīng)稅依照銷(xiāo)售額和增值稅率計(jì)算出來(lái)的增值稅額.

進(jìn)項(xiàng)稅轉(zhuǎn)出是公司購(gòu)入的物品產(chǎn)生十分損害(非營(yíng)利性損害),及其將購(gòu)進(jìn)貨物改變用途(如用以非應(yīng)稅項(xiàng)目、團(tuán)體福利或消費(fèi)等),其抵扣的進(jìn)項(xiàng)稅額應(yīng)當(dāng)通過(guò)"應(yīng)交稅金-銷(xiāo)項(xiàng)稅(進(jìn)項(xiàng)稅轉(zhuǎn)出)"學(xué)科轉(zhuǎn)到相關(guān)學(xué)科,不予抵稅.

進(jìn)項(xiàng)稅額和銷(xiāo)項(xiàng)稅額各自如何做轉(zhuǎn)走?

答:1.進(jìn)項(xiàng)稅額的轉(zhuǎn)走是:通過(guò)稅務(wù)單位核查進(jìn)項(xiàng)稅額稅票后,財(cái)務(wù)會(huì)計(jì)作如下所示會(huì)計(jì)分錄:

借:應(yīng)交稅金-應(yīng)交企業(yè)增值稅-轉(zhuǎn)走未交增值稅

貸:應(yīng)交稅金-應(yīng)交企業(yè)增值稅-進(jìn)項(xiàng)稅

2.銷(xiāo)項(xiàng)稅額的轉(zhuǎn)走是:先通過(guò)稅務(wù)單位入錄銷(xiāo)售清單和核查收益后,財(cái)務(wù)會(huì)計(jì)作如下所示會(huì)計(jì)分錄:

借:應(yīng)交稅金-應(yīng)交企業(yè)增值稅-銷(xiāo)項(xiàng)稅

貸:應(yīng)交稅金-應(yīng)交企業(yè)增值稅-轉(zhuǎn)走未交增值稅

進(jìn)項(xiàng)稅額的轉(zhuǎn)出是什么意思?

進(jìn)項(xiàng)稅轉(zhuǎn)出是公司購(gòu)入的物品產(chǎn)生十分損害(非營(yíng)利性損害),及其將購(gòu)進(jìn)貨物改變用途(如用以非應(yīng)稅項(xiàng)目、團(tuán)體福利或消費(fèi)等),其抵扣的進(jìn)項(xiàng)稅額應(yīng)當(dāng)通過(guò)"應(yīng)交稅金-銷(xiāo)項(xiàng)稅(進(jìn)項(xiàng)稅轉(zhuǎn)出)"學(xué)科轉(zhuǎn)到相關(guān)學(xué)科,不予抵稅.

當(dāng)經(jīng)營(yíng)者購(gòu)入的物品或接納的應(yīng)稅服務(wù)并不是用以企業(yè)增值稅應(yīng)稅項(xiàng)目反而是用以非應(yīng)稅項(xiàng)目、免稅項(xiàng)目或用以團(tuán)體福利,消費(fèi)等狀況時(shí),其收取的進(jìn)項(xiàng)稅額就不可以從銷(xiāo)項(xiàng)稅額中抵稅.

實(shí)踐中常常存有經(jīng)營(yíng)者本期購(gòu)入的物品或應(yīng)稅服務(wù)事前并沒(méi)有明確將用以生產(chǎn)或非生產(chǎn)性運(yùn)營(yíng),但是其進(jìn)項(xiàng)稅額稅款已經(jīng)在本期銷(xiāo)項(xiàng)稅中展開(kāi)了抵稅,當(dāng)已抵扣進(jìn)項(xiàng)稅額稅款的購(gòu)進(jìn)貨物或應(yīng)稅服務(wù)改變用途,用以非應(yīng)稅項(xiàng)目、免稅項(xiàng)目、團(tuán)體福利或消費(fèi)等.

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