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應(yīng)交稅費(fèi)未交增值稅學(xué)科計(jì)算具體內(nèi)容

1、銷項(xiàng)稅可分別"進(jìn)項(xiàng)稅"、"銷項(xiàng)稅"、"進(jìn)出口退稅"、"進(jìn)項(xiàng)稅轉(zhuǎn)出"、"已交稅費(fèi)"、"轉(zhuǎn)走未交增值稅"、"轉(zhuǎn)走多交企業(yè)增值稅"等設(shè)定三級(jí)明細(xì)科目.

2、應(yīng)交稅金-未交增值稅:該課程計(jì)算企業(yè)增值稅月度終了后應(yīng)繳未繳增值稅及其多繳納增值稅.大學(xué)本科目地借方發(fā)生額體現(xiàn)企業(yè)多交增值稅,貸方發(fā)生額體現(xiàn)企業(yè)應(yīng)繳增值稅.月終,企業(yè)應(yīng)先當(dāng)月所發(fā)生的應(yīng)繳未繳的增值稅額及多繳的增值稅額自"應(yīng)交稅金-銷項(xiàng)稅"學(xué)科轉(zhuǎn)到本科目.如本科目借貸方超過借貸方的差值能夠在日后歷期抵扣銷項(xiàng)稅,如本科目借貸方超過借貸方的差值為銷項(xiàng)稅,當(dāng)月上交上月增值稅時(shí)賬務(wù)處理為:借:應(yīng)交稅金-未交增值稅貸:存款(應(yīng)付帳款)

3、應(yīng)交稅金-銷項(xiàng)稅-轉(zhuǎn)走未交增值稅:月末,企業(yè)"銷項(xiàng)稅"明細(xì)科目的借貸方總計(jì)金額超過借貸方總計(jì)金額的差值即為公司發(fā)展當(dāng)月應(yīng)繳納的增值稅額.因?yàn)楫?dāng)月的應(yīng)納稅所得額一般再次月繳納,因此應(yīng)當(dāng)通過"轉(zhuǎn)走未交增值稅"學(xué)科解決.將當(dāng)月所發(fā)生的應(yīng)繳未交增值稅自"銷項(xiàng)稅"明細(xì)科目轉(zhuǎn)到"未交增值稅"明細(xì)科目.借:應(yīng)交稅金-銷項(xiàng)稅-轉(zhuǎn)走未交增值稅貸:應(yīng)交稅金-未交增值稅

4、應(yīng)交稅金-銷項(xiàng)稅-轉(zhuǎn)走多交企業(yè)增值稅:月末,企業(yè)應(yīng)先本月具體多交增值稅(指"銷項(xiàng)稅"借貸方中"已交稅費(fèi)"欄金額超過"銷項(xiàng)稅"借貸方合計(jì)數(shù)的賬戶余額)自"銷項(xiàng)稅"明細(xì)科目轉(zhuǎn)到"未交增值稅"明細(xì)科目.借:應(yīng)交稅金-未交增值稅貸:應(yīng)交稅金-銷項(xiàng)稅-轉(zhuǎn)走多交企業(yè)增值稅

5、年底,將"應(yīng)交稅金-銷項(xiàng)稅"各明細(xì)科目對(duì)沖交易.借:應(yīng)交稅金-銷項(xiàng)稅-銷項(xiàng)稅借:應(yīng)交稅金-銷項(xiàng)稅-進(jìn)項(xiàng)稅轉(zhuǎn)出借:應(yīng)交稅金-銷項(xiàng)稅-轉(zhuǎn)走多交企業(yè)增值稅借:應(yīng)交稅金-銷項(xiàng)稅-進(jìn)出口退稅貸:應(yīng)交稅金-銷項(xiàng)稅-進(jìn)項(xiàng)稅貸:應(yīng)交稅金-銷項(xiàng)稅-轉(zhuǎn)走未交增值稅年底按這個(gè)程序流程將該月的銷項(xiàng)稅結(jié)轉(zhuǎn)成本到銷項(xiàng)稅----未交增值稅清單后,然后按全年各清單總計(jì)賬戶余額開展對(duì)沖交易是有效的方法了!

6、應(yīng)交稅金-銷項(xiàng)稅-已交稅費(fèi):計(jì)算企業(yè)當(dāng)月上交當(dāng)月的增值稅額.借:應(yīng)交稅金-銷項(xiàng)稅-已交稅金貸:存款(應(yīng)付帳款)

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