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增值税会计分录
更新时间: 2020-07-06 00:00:00  

会计分录是指对某项经济业务标明其应借应贷账户及其金额的记录,简称分录。会计分录的格式和要求是:先借后贷;借和贷要分行写,并且文字和金额的数字都应错开。

第一,计算公式:应交增值税等于销项税额减(进项税额减进项税额转出)减出口抵减内销产品应纳税额减减免税款加出口退税;

第二,会计分录:当进项税额大于销项税额时,不进行账务处理,直接作为留抵税额;当销项税额大于进项税额时:

1、计算应交增值税:销项税额减进项税额减以前留抵进项税额等于本期应交增值税;

2、结

关键词: 增值税 计分

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