其他 返回
天气预报 > 其他 > 即征即退的增值税如何入帐
即征即退的增值税如何入帐
更新时间： 2020-11-09 00:00:00  

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

即征即退的增值税如何入帐相关经验

天气预报

最新推荐

页面:/news/view-2248904/ | 耗时:0.7479 s | 内存:2.11 MB | 查询:4 | 缓存读取:3 写入:0 | 加载文件:25
select * from tbl_Articles WHERE ArticleID=2248904 LIMIT 0,1
select * from tbl_Articles_data WHERE ArticleID=2248904 LIMIT 0,1
select * from tbl_Articles_sphinx where id=2248904 LIMIT 0,1
SELECT ArticleID,Title FROM tbl_Articles WHERE ArticleID IN(1099827,1086612,1065299,1093693,1105697,1106078,1056384,1099791,1072797,1093321,1074824,1083289,1105159,1086338,1107386,1093154,1101193,1095960,1103780,980285,1070963,1054136,1114270,1073302,1041531,1105065,1069793,1062985,1071507,1091404) ORDER BY field (ArticleID,1099827,1086612,1065299,1093693,1105697,1106078,1056384,1099791,1072797,1093321,1074824,1083289,1105159,1086338,1107386,1093154,1101193,1095960,1103780,980285,1070963,1054136,1114270,1073302,1041531,1105065,1069793,1062985,1071507,1091404)