進(jìn)項(xiàng)稅到期末如何結(jié)轉(zhuǎn)?

只要在"應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅)"帳面上放著就行,期末不需要做任何變動(dòng).

進(jìn)項(xiàng)稅轉(zhuǎn)出年底如何結(jié)轉(zhuǎn)?

進(jìn)項(xiàng)稅轉(zhuǎn)出年底結(jié)轉(zhuǎn):

1.年結(jié):看12月份增值稅是應(yīng)交還是留底.

2.應(yīng)交:將未交增值稅轉(zhuǎn)出后,再將銷項(xiàng)稅、進(jìn)項(xiàng)稅、轉(zhuǎn)出未交增值稅、進(jìn)項(xiàng)稅額轉(zhuǎn)出等互轉(zhuǎn),結(jié)果是轉(zhuǎn)平,除應(yīng)交增值稅--未交增值稅有貸方余額,第二年繳納.

3.留底:將銷項(xiàng)稅、轉(zhuǎn)出未交增值稅、進(jìn)項(xiàng)稅額轉(zhuǎn)出等轉(zhuǎn)至進(jìn)項(xiàng)稅,應(yīng)交增值稅--應(yīng)交稅金--進(jìn)項(xiàng)稅額有借方余額,就是留底金額,為第二年的年初未抵扣數(shù).

結(jié)轉(zhuǎn)進(jìn)項(xiàng)稅額會(huì)計(jì)分錄:

借:應(yīng)交稅費(fèi)-應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)

貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額)

上文小編介紹了進(jìn)項(xiàng)稅到期末如何結(jié)轉(zhuǎn)?期末不需要結(jié)轉(zhuǎn)進(jìn)項(xiàng)稅，每個(gè)月都可以和銷項(xiàng)稅抵扣的，直到是在不能抵扣在結(jié)轉(zhuǎn)，更多相關(guān)資訊，敬請(qǐng)關(guān)注會(huì)計(jì)學(xué)堂的更新！