天气预报 > 数码 > 即征即退的增值税如何入账
即征即退的增值税如何入账
更新时间: 2021-03-27 16:13:43  

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 入账

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