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上期留抵税额如何计算
更新时间: 2020-11-08 00:00:00  

上期留抵税额是指增值税额的进项税额是上月未抵扣完,留到下月抵扣的进项税额,上期有留抵税额说明增值税进项大于销项,是不用交增值税的。通俗的说,上期留抵税额,就是“应交税金—增值税”的期初借方余额。“应交税金”—增值税的期初借方余额,是已经入帐的,是由于销项税额小于进项税额的差额。

关键词: 上期 税额 如何 计算

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