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即征即退的增值税如何入帐
更新时间： 2021-01-15 23:11:33  

1、根据正常销售，确认收入 借：银行存款或应收账款 贷：主营业务收入 应交税费——应交增值税（销项税额）

2、缴纳增值税时 本月上交本月应交的增值税 借：应交税费——应交增值税（已交税金） 贷：银行存款 本月上交以前期间应交未交的增值税 借：应交税费——未交增值税 贷：银行存款

3、计提应收的增值税返还 借：其他应收款 贷：营业外收入——政府补助

4、收到增值税返还 借：银行存款 贷：其他应收款

关键词： 增值税 如何

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