加計(jì)抵減不得扣除的會(huì)計(jì)處理

財(cái)政部、稅務(wù)總局、海關(guān)總署公告2019年第39號(hào)進(jìn)行了明確的回答,按其規(guī)定,已計(jì)提加計(jì)抵減額的進(jìn)項(xiàng)稅額,按規(guī)定作進(jìn)項(xiàng)稅額轉(zhuǎn)出的,應(yīng)在進(jìn)項(xiàng)稅額轉(zhuǎn)出當(dāng)期,相應(yīng)調(diào)減加計(jì)抵減額.并明確計(jì)提加計(jì)抵減的計(jì)算公式如下:

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

點(diǎn)評(píng):適用增值稅加計(jì)抵減政策的對(duì)象,是指提供郵政服務(wù)、電信服務(wù)、現(xiàn)代服務(wù)、生活服務(wù)取得的銷售額占全部銷售額的比重超過50%的納稅人.對(duì)于這些適用加計(jì)抵減政策的納稅人來說,務(wù)必要清楚不得從銷項(xiàng)稅額中抵扣的進(jìn)項(xiàng)稅額部分,不能作為計(jì)提加計(jì)抵減的基數(shù).對(duì)于文中的問題,根據(jù)總局的回答,需要分兩步解決,一是要將不得抵扣的進(jìn)項(xiàng)稅額作轉(zhuǎn)出處理;二是在進(jìn)項(xiàng)稅額轉(zhuǎn)出的當(dāng)期,根據(jù)對(duì)應(yīng)的計(jì)算公式計(jì)算多計(jì)提的加計(jì)抵減額,調(diào)減對(duì)應(yīng)的加計(jì)抵減額.

進(jìn)項(xiàng)稅加計(jì)扣除會(huì)計(jì)分錄怎么做?

進(jìn)項(xiàng)稅加計(jì)扣除會(huì)計(jì)分錄:

1、計(jì)算當(dāng)期可抵扣進(jìn)項(xiàng)加計(jì)抵減額

(1)發(fā)生當(dāng)期依據(jù)可抵扣進(jìn)項(xiàng)計(jì)提可加計(jì)抵減額

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)

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

2、當(dāng)期進(jìn)項(xiàng)加計(jì)額抵減應(yīng)納稅額時(shí)

借:應(yīng)交稅金-應(yīng)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

3、優(yōu)惠到期如還有進(jìn)項(xiàng)加計(jì)額抵減額結(jié)余的

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

借:主營業(yè)務(wù)成本

加計(jì)抵減不得扣除的會(huì)計(jì)處理怎么做?綜合以上內(nèi)容所述,其實(shí)我們都知道企業(yè)的那些不能加計(jì)抵扣的部分在會(huì)計(jì)處理上是可以通過轉(zhuǎn)出來處理的,其次就是關(guān)于計(jì)算加計(jì)扣除的計(jì)算公式在上文中都有詳細(xì)介紹,如果你們對(duì)此內(nèi)容的計(jì)算還有什么問題,小編老師認(rèn)為大家都是可以來本網(wǎng)站上進(jìn)行查詢.