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增值稅加計(jì)扣除怎么做賬務(wù)處理?會(huì)計(jì)分錄怎么做?

2020-03-26 10:11  責(zé)編:溪溪  瀏覽:9892
來源 會(huì)計(jì)網(wǎng)
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  財(cái)務(wù)人員工作中,常常碰到增值稅加計(jì)扣除賬務(wù)處理的相關(guān)問題,對(duì)于增值稅加計(jì)扣除,你到底了解多少呢?接下來,會(huì)計(jì)網(wǎng)小編將在這里跟大家詳聊增值稅加計(jì)扣除怎么做賬務(wù)處理?會(huì)計(jì)分錄怎么做?

增值稅加計(jì)扣除怎么做賬務(wù)處理

  增值稅加計(jì)扣除怎么做賬務(wù)處理?會(huì)計(jì)分錄怎么做?

  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

  相關(guān)知識(shí)延伸:增值稅進(jìn)項(xiàng)稅加計(jì)扣除介紹

  參考文件: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

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