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

2022-03-17 12:02  責(zé)編:小吟  瀏覽:11192
來源 會(huì)計(jì)網(wǎng)
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  對于進(jìn)項(xiàng)稅加計(jì)扣除的會(huì)計(jì)處理,一般設(shè)置應(yīng)交稅費(fèi)、主營業(yè)務(wù)成本等科目,具體的分錄應(yīng)當(dāng)怎么寫?

進(jìn)項(xiàng)稅分錄

  進(jìn)項(xiàng)稅加計(jì)扣除的會(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:

 ?。?)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

    應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項(xiàng)稅)

    應(yīng)交稅費(fèi)—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:主營業(yè)務(wù)成本/銷售費(fèi)用等

    貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項(xiàng)稅額轉(zhuǎn)出)

      應(yīng)交稅費(fèi)—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)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項(xiàng)加計(jì)抵減額)

    貸:應(yīng)交稅費(fèi)—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:

  借:主營業(yè)務(wù)成本

    貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅(待遞減進(jìn)項(xiàng)加計(jì)額)

  如何理解進(jìn)項(xiàng)稅?

  進(jìn)項(xiàng)稅額,指的是納稅人購進(jìn)貨物、加工修理修配勞務(wù)、服務(wù)、無形資產(chǎn)或者不動(dòng)產(chǎn),支付或者負(fù)擔(dān)的增值稅額,進(jìn)項(xiàng)稅額是已經(jīng)支付的錢,在編制會(huì)計(jì)分錄的時(shí)候記在借方。

  一般在財(cái)務(wù)報(bào)表計(jì)算過程中采用以下的公式進(jìn)行計(jì)算:

  進(jìn)項(xiàng)稅額=(外購原料、燃料、動(dòng)力)*稅率。

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