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进项税额转出转出后怎么处理
更新时间: 2020-08-18 00:00:00  

进项税额转出处理:

自产产品用于集体福利的,进项税额转出到“应付职工薪酬、应付职工福利”;产品发生非正常损失,进项税额转出到“待处理财产损溢”;招待费的发票抵扣,进项税额转出到“管理费用”;固定资产非正常损失了,进项税额转出到“固定资产清理”;购进的原材料发生非常损失了,进项税额转出到“待处理财产损溢”;最后,进项税额转出这个科目月末是不留有余额的,每个月末计算当月应交增值税时结转该科目的余额。

关键词: 进项 税额 怎么 处理

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