進(jìn)項(xiàng)稅轉(zhuǎn)到待驗(yàn)證進(jìn)項(xiàng)稅時(shí)怎樣做會(huì)計(jì)分錄?答:待驗(yàn)證進(jìn)項(xiàng)稅認(rèn)證后賬務(wù)處理如下所示:1、獲得進(jìn)項(xiàng)票當(dāng)月驗(yàn)證:借:有關(guān)學(xué)科應(yīng)交稅金-銷項(xiàng)稅(待驗(yàn)證進(jìn)項(xiàng)稅)2、待驗(yàn)證進(jìn)項(xiàng)稅轉(zhuǎn)到抵稅時(shí):借:應(yīng)交稅金-銷項(xiàng)稅(進(jìn)項(xiàng)稅)貸:應(yīng)交...
購(gòu)入建筑服務(wù),依照新項(xiàng)目的不一樣記稅方法各自抵扣進(jìn)項(xiàng)稅?1、依據(jù)簡(jiǎn)易計(jì)稅占所有銷售總額比例測(cè)算區(qū)劃不可抵稅的進(jìn)項(xiàng)稅一般納稅人用以簡(jiǎn)易征收新項(xiàng)目的進(jìn)項(xiàng)稅額不可抵稅,用以一般記稅新項(xiàng)目的進(jìn)項(xiàng)稅容許抵稅。...