增值稅加計(jì)扣除如何進(jìn)行賬務(wù)處理

一、計(jì)算當(dāng)期可抵扣進(jìn)項(xiàng)加計(jì)抵減額相關(guān)賬務(wù)處理

1、發(fā)生當(dāng)期根據(jù)可抵扣進(jìn)項(xiàng)計(jì)提可加計(jì)抵減額,怎么做會(huì)計(jì)分錄?

借:固定資產(chǎn)、原材料、費(fèi)用等科目

應(yīng)交稅金-應(yīng)交增值稅-進(jìn)項(xiàng)稅金

應(yīng)交稅金-應(yīng)交增值稅-待抵減進(jìn)項(xiàng)加計(jì)額

貸:銀行存款

2、當(dāng)期發(fā)生不可抵減進(jìn)項(xiàng)稅額期末轉(zhuǎn)出進(jìn)項(xiàng),怎么做會(huì)計(jì)分錄?

借:成本、費(fèi)用科目

貸:應(yīng)交稅金-應(yīng)交增值稅-進(jìn)項(xiàng)稅金轉(zhuǎn)出

應(yīng)交稅金-應(yīng)交增值稅-待抵減進(jìn)項(xiàng)加計(jì)額

二、當(dāng)期進(jìn)項(xiàng)加計(jì)額抵減應(yīng)納稅額的時(shí)候,怎么做會(huì)計(jì)分錄?

借:應(yīng)交稅金-交增值稅-進(jìn)項(xiàng)加計(jì)抵減額

貸:應(yīng)交稅金-應(yīng)交增值稅-待抵減進(jìn)項(xiàng)加計(jì)額

三、優(yōu)惠到期如果還有進(jìn)項(xiàng)加計(jì)額抵減結(jié)余的,其會(huì)計(jì)分錄怎么做?

貸:應(yīng)交稅金-應(yīng)交增值稅-待遞減進(jìn)項(xiàng)加計(jì)額

借:主營(yíng)業(yè)務(wù)成本

增值稅進(jìn)項(xiàng)稅加計(jì)扣除相關(guān)政策

財(cái)政部稅務(wù)總局海關(guān)總署公告2019年第39號(hào)《關(guān)于深化增值稅改革有關(guān)政策的公告》

根據(jù)相關(guān)規(guī)定可得:納稅人計(jì)提當(dāng)期加計(jì)抵減額的時(shí)候,應(yīng)當(dāng)按照當(dāng)期可抵扣進(jìn)項(xiàng)稅額的10%進(jìn)行.對(duì)于進(jìn)項(xiàng)稅額不得從銷項(xiàng)稅額中進(jìn)行抵扣的,其加計(jì)抵減額不得計(jì)提.對(duì)于進(jìn)項(xiàng)稅額已經(jīng)計(jì)提加計(jì)抵減額的,若是作為進(jìn)項(xiàng)稅額轉(zhuǎn)出的,則在進(jìn)項(xiàng)稅額中將當(dāng)期轉(zhuǎn)出,可以對(duì)加計(jì)抵減額相應(yīng)調(diào)減.

相關(guān)計(jì)算公式為:

當(dāng)期計(jì)提加計(jì)抵減額=當(dāng)期可抵扣進(jìn)項(xiàng)稅額×10%

當(dāng)期可抵減加計(jì)抵減額=上期末加計(jì)抵減額余額+當(dāng)期計(jì)提加計(jì)抵減額-當(dāng)期調(diào)減加計(jì)抵減額

增值稅加計(jì)扣除如何進(jìn)行賬務(wù)處理?關(guān)于本題,在上文中小編從三個(gè)方面對(duì)它進(jìn)行了分享,大家在學(xué)習(xí)之后,可以在以后的學(xué)習(xí)與工作依據(jù)實(shí)際情況參考使用,同時(shí),加計(jì)扣除的相關(guān)政策也分享給大家,大家可以了解一下,再見.