进项税额转出是有规定的

进项税额转出是有规定的 进项税额转出是有规定的: 《中华人民共和国增值税暂行条例》第十条规定: 下列项目的进项税额不得从销项税额中抵扣: (一)购进固定资产; (二)用于非应税项目的购进货物或者应税劳务; (三)用于免税项目的购进货物或者应税劳务; (四)用于集体福利或者个人消费的购进货物或者应税劳务; (五)非正常损失的购进货物; (六)非正常损失的在产品、产成品所耗用的购进货物或者应税劳务。 《中华人民共和国增值税暂行条例》实施细则第二十二条规定: 已抵扣进项税额的购进货物或应税劳务发生条例第十条第(二)至(六)项所列情况的，应将该项购进货物或应税劳务的进项税额从当期发生的进项税额中扣减。无法准确确定该项进项税额的，按当期实际成本计算应扣减的进项税额。 也就是说购进货物在没有弄清是否能抵扣进项税额之前，先做了进项抵扣处理，等到弄清楚是不能抵扣的，就从已经抵扣的进项税额中转出来，减少进项税额抵扣。 一般纳税人资格审查需要注意的问题: 1.收入够不够一般纳税人标准; 2.税负够不够一般纳税人标准; 有无连续2-3个月不交税的情况; 3. 4.财务帐设置健全，帐帐相符，帐实相符，发票保管安全。 照税务部门的返回税的类型，处理方法也不一样: 1、增值税 企业收到即征即退、先征后退、先征后返还的增值税，借记“银行存款”科目，贷记“补贴收入”科目。 2、消费税 (1)企业收到先征后返还的消费税，借记“银行存款”等科目，贷记“主营业务税金及附加”、“产品销售税金及附加”等科目。 (2)委托外贸企业代理出口应税消费品的生产企业的消费税，按规定先征后退的，计税时借记“应收补贴款”(公司)、“应收帐款”(其他企业)科目，贷记“应交税金-应交消费税”科目;收回退回的税金，借记“银行存款”科目，贷记“应收补贴款”、“应收帐款”科目。 (3)外贸企业自营出口应税消费品按规定应退消费税的，计税时，借记“应收补贴款”(公司)、“应收出口退税”(其他企业)科目，贷记“主营业务成本”(公司)、“商品销售成本”(其他企业)科目;收到退回的税金时，借记“银行存款”科目，贷记“应收补贴款”、“应收出口退税”科目。 3、营业税 企业收到退回的营业税，借记“银行存款”科目，贷记“主营业务税金及附加”、“营业税金及附加”等科目。 4、企业所得税 公司实际收到返还的所得税时，应当冲减收到当期的所得税费用，借记“银行存款”科目，贷记“所得税”科目。 culture and entertainment venues, fitness centers, has a good ecological environment, job security measures), these requirements are very straightforward, specific standards, also has a clear direction, more easily by a superior examination. Poverty assessment is to look at the per capita net income of the poor end of 2015 standards is ... ... Yuan, higher standards is poverty. Superior acceptance to entrust a third party institution from HouseImplementation. After acceptance, also through spot checks, visits, telephone surveys looking activities. This means that our achievements have been recognized by the poor for poverty alleviation through acceptance, which we put forward higher requirements for poverty eradication. Therefore, the County Office for poverty alleviation to evaluation efforts in this regard. To implement the grid management model, integrating poverty alleviation into grid management, and "make a heart" activity combined package of leading cadres implement monitoring systems for poverty alleviation, each poor households identified a package cost. In this regard, you can design a form, indicating the poor basic causes, current income, poverty, support measures, implementation of support measures, through helping ' income, annual revenue. From now on, protection officers working households, household-by-place. When the examination, which the poor don't have time to get out of poverty, and holding people accountable. Third, on environmental protection in construction of ecological civilization is the focus on one of the six battle this year. Xian Wei proposed to build "green mountains and beautiful, happy and harmonious" new ... ... Target, which is the basis of environmental protection. Do well environmental protection work, we keep the side of the mountains, nor to the masses to create a suitable for residential and business suitable for swimming and raising living and working environment. Last year, we got good grades the environmental work, atmospheric index ranked 4th in the city to obtain eco-compensationaccording to project needs, in accordance with the "channel, use the same, and use" principle, the implementation of project planning, funding and manpower arrangements, avoiding duplication of inputs and waste of resources, effective integration of poverty relief funds ... Here to remind everyone that bundle integration-related funds, aims to concentrate financial resources for big undertakings. Authorities do not think that has less autonomy, pursuing the deregulation of work. This year on the amount of funds on fighting for the departments concerned to increase over the previous year ... and ... respectively. In this regard, the financial Department to dispatch in a timely manner, analyses relevant departments strive for. (E) to implement the poverty assessment responsibilities. Of village-level evaluation is very clear, that is, "five-ten" ("five-way" path, power, through water, through radio, television, information; " Ten "the hanlaobaoshou fields, rich projects, Office kitchen, health services, sanitation system, pre-school education, 根据财税[2005]165之规定，公司注销进项不需要转出。 如果用于抵债、分配，那么需要视同销售交纳增值税、企业所得税等税收。 物业公司收一般都是按年收物业费，收到这些物业费后平均到每个月上做收入、交税。账务处理方法: 1、物业公司按年收的物业费，收取时: 借:现金 贷:预收账款 2、然后，每月根据收费所属月份确认收入 借:经营收入(或主营业务收入) 贷:预收账款 退税额 = 外贸收购不含增值税购进金额×退税率 购货时:借 库存商品 应交税金,应交增值税(进项税) 贷 银行存款 销售时:借 应收外汇账款 主营业务收入 结转成本:借 主营业务成本 贷 库存商品 等待退税时:借 应收出口退税 贷:应交税金,应交增值税(进项税额转出) 收到退税款时:借 银行存款 贷 应收出口退税 征退税率之差:借 主营业务成本 贷:应交税金,应交增值税(进项税额转出) (购进货物是按17%征税的，但是如果退税率为13%的，另外4% 转进成本的) 应交税金出现负数主要是:"未交税金"正常情况下,在提取的时候所反映的余额应该是贷方余额。"未交税金”期末数是负数,说明在交纳税金的时候多于提取的数。也就是说交多了。不是什么大问题,下个月再进行调整就可以了。主要是采用核定应税所得率征收所得税的纳税人在申报所得税时，因此只要销售收入录入准确，申报应征税金出现负数，是启用新系统后计算方法变化所致，纳税人不必自已进行处理，视同正常情况申报，申报的应征税金负数在以后月份申报的所得税中进行抵缴，抵完为止。 《增值税专用发票使用规定》中有如下说明: 第十四条 一般纳税人取得专用发票后，发生销货退回、开票有误等情形但不符合作废条件的，或者因销货部分退回及发生销售折让的，购买方应向主管税务机关填报《开具红字增值税专用发票申请单》。 《申请单》所对应的蓝字专用发票应经税务机关认证。 culture and entertainment venues, fitness centers, has a good ecological environment, job security measures), these requirements are very straightforward, specific standards, also has a clear direction, more easily by a superior examination. Poverty assessment is to look at the per capita net income of the poor end of 2015 standards is ... ... Yuan, higher standards is poverty. Superior acceptance to entrust a third party institution from HouseImplementation. After acceptance, also through spot checks, visits, telephone surveys looking activities. This means that our achievements have been recognized by the poor for poverty alleviation through acceptance, which we put forward higher requirements for poverty eradication. Therefore, the County Office for poverty alleviation to evaluation efforts in this regard. To implement the grid management model, integrating poverty alleviation into grid management, and "make a heart" activity combined package of leading cadres implement monitoring systems for poverty alleviation, each poor households identified a package cost. In this regard, you can design a form, indicating the poor basic causes, current income, poverty, support measures, implementation of support measures, through helping ' income, annual revenue. From now on, protection officers working households, household-by-place. When the examination, which the poor don't have time to get out of poverty, and holding people accountable. Third, on environmental protection in construction of ecological civilization is the focus on one of the six battle this year. Xian Wei proposed to build "green mountains and beautiful, happy and harmonious" new ... ... Target, which is the basis of environmental protection. Do well environmental protection work, we keep the side of the mountains, nor to the masses to create a suitable for residential and business suitable for swimming and raising living and working environment. Last year, we got good grades the environmental work, atmospheric index ranked 4th in the city to obtain eco-compensationaccording to project needs, in accordance with the "channel, use the same, and use" principle, the implementation of project planning, funding and manpower arrangements, avoiding duplication of inputs and waste of resources, effective integration of poverty relief funds ... Here to remind everyone that bundle integration-related funds, aims to concentrate financial resources for big undertakings. Authorities do not think that has less autonomy, pursuing the deregulation of work. This year on the amount of funds on fighting for the departments concerned to increase over the previous year ... and ... respectively. In this regard, the financial Department to dispatch in a timely manner, analyses relevant departments strive for. (E) to implement the poverty assessment responsibilities. Of village-level evaluation is very clear, that is, "five-ten" ("five-way" path, power, through water, through radio, television, information; " Ten "the hanlaobaoshou fields, rich projects, Office kitchen, health services, sanitation system, pre-school education, 经认证结果为“认证相符”并且已经抵扣增值税进项税额的，一般纳税人在填报《申请单》时不填写相对应的蓝字专用发票信息。 经认证结果为“纳税人识别号认证不符”、“专用发票代码、号码认证不符”的，一般纳税人在填报《申请单》时应填写相对应的蓝字专用发票信息。 第十五条 《申请单》一式两联:第一联由购买方留存;第二联由购买方主管税务机关留存。 《申请单》应加盖一般纳税人财务专用章。 第十六条 主管税务机关对一般纳税人填报的《申请单》进行审核后，出具《开具红字增值税专用发票通知单》。《通知单》应与《申请单》一一对应。 第十七条 《通知单》一式三联:第一联由购买方主管税务机关留存;第二联由购买方送交销售方留存;第三联由购买方留存。 《通知单》应加盖主管税务机关印章。 《通知单》应按月依次装订成册，并比照专用发票保管规定管理。 第十八条 购买方必须暂依《通知单》所列增值税税额从当期进项税额中转出，未抵扣增值税进项税额的可列入当期进项税额，待取得销售方开具的红字专用发票后，与留存的《通知单》一并作为记账凭证。属于本规定第十四条第四款所列情形的，不作进项税额转出。 第十九条 销售方凭购买方提供的《通知单》开具红字专用发票，在防伪税控系统中以销项负数开具。 红字专用发票应与《通知单》一一对应。 商业企业涉及到的税金主要有: 1、增值税 (1)小规模纳税人:增值税税率4%。 (2)一般纳税人:增值税税率17%。 2、城建税税率 (1)纳税人所在地在市区的，税率为,,; (2)纳税人所在地在县城、镇的，税率为,,; (3)纳税人所在地不在市区、县城或镇的，税率为,, 3、教育费附加税率3%。 4、印花税: (1)财产 租赁合同 房屋租赁合同免费下载租赁合同范本下载上海市房屋租赁合同下载办公室租赁合同免费下载免费房屋租赁合同下载 、仓储保管合同、财产保险合同，适用税率为千分之一; (2)加工承揽合同、建设工程勘察 设计 领导形象设计圆作业设计ao工艺污水处理厂设计附属工程施工组织设计清扫机器人结构设计 合同、货运运输合同、产权转移书据， 税率为万分之五; (3)购销合同、建筑安装工程承包合同、技术合同，税率为万分之三; (4)借款合同，税率为万分之零点五; (5)对记录资金的帐薄，按“实收资本”和“资金公积”总额的万分之五贴 花; (6)营业帐薄、权利、许可证照，按件定额贴花五元。 5、个人所得税: 工资、薪金不含税收入适用税率 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf 级数 应纳税所得额(不含税) 税率(%) 速算扣除数(元) culture and entertainment venues, fitness centers, has a good ecological environment, job security measures), these requirements are very straightforward, specific standards, also has a clear direction, more easily by a superior examination. Poverty assessment is to look at the per capita net income of the poor end of 2015 standards is ... ... Yuan, higher standards is poverty. Superior acceptance to entrust a third party institution from HouseImplementation. After acceptance, also through spot checks, visits, telephone surveys looking activities. This means that our achievements have been recognized by the poor for poverty alleviation through acceptance, which we put forward higher requirements for poverty eradication. Therefore, the County Office for poverty alleviation to evaluation efforts in this regard. To implement the grid management model, integrating poverty alleviation into grid management, and "make a heart" activity combined package of leading cadres implement monitoring systems for poverty alleviation, each poor households identified a package cost. In this regard, you can design a form, indicating the poor basic causes, current income, poverty, support measures, implementation of support measures, through helping ' income, annual revenue. From now on, protection officers working households, household-by-place. When the examination, which the poor don't have time to get out of poverty, and holding people accountable. Third, on environmental protection in construction of ecological civilization is the focus on one of the six battle this year. Xian Wei proposed to build "green mountains and beautiful, happy and harmonious" new ... ... Target, which is the basis of environmental protection. Do well environmental protection work, we keep the side of the mountains, nor to the masses to create a suitable for residential and business suitable for swimming and raising living and working environment. Last year, we got good grades the environmental work, atmospheric index ranked 4th in the city to obtain eco-compensationaccording to project needs, in accordance with the "channel, use the same, and use" principle, the implementation of project planning, funding and manpower arrangements, avoiding duplication of inputs and waste of resources, effective integration of poverty relief funds ... Here to remind everyone that bundle integration-related funds, aims to concentrate financial resources for big undertakings. Authorities do not think that has less autonomy, pursuing the deregulation of work. This year on the amount of funds on fighting for the departments concerned to increase over the previous year ... and ... respectively. In this regard, the financial Department to dispatch in a timely manner, analyses relevant departments strive for. (E) to implement the poverty assessment responsibilities. Of village-level evaluation is very clear, that is, "five-ten" ("five-way" path, power, through water, through radio, television, information; " Ten "the hanlaobaoshou fields, rich projects, Office kitchen, health services, sanitation system, pre-school education, 1 不超过500元的部分 5 0 2 超过500元至2000元的部分 10 25 3 超过2000元至5000元的部分 15 125 4 超过5000元至20000元的部分 20 375 5 超过20000元至40000元的部分 25 1375 6 超过40000元至60000元的部分 30 3375 7 超过60000元至80000元的部分 35 6375 8 超过80000元至100000元的部分 40 10375 9 超过100000元的部分 45 15375 6、所得税税率:25%。 7、房产税 依照房产余值计算缴纳的，税率为,.,,;依照房产租金收入计算缴纳的，税率为12,。 8、土地使用税:土地使用税每平方米年税额如下: (1)大城市1.5元至30元; (2)中等城市1.2元至24元; (3)小城市0.9元至18元; (4)县城、建制镇、工矿区0.6元至12元。 如固定到某个摊位买菜，可 要求 对教师党员的评价套管和固井爆破片与爆破装置仓库管理基本要求三甲医院都需要复审吗 其10天或15天累计后到当地税务所代开发票，税金谁交可以协商。另外还可以自己到税务所申请代开发票，自己交纳税金。最好不要白条进账，因为在所得税汇算清缴时要予以剔除的。 一、入库成本就是采购成本。采购成本包括采购价格、进口关税和其他税金、运输费、装卸费、保险费以 及其他直接归属于存货采购的费用。 购入商品时: 借:库存商品 借:应交税金——应交增值税(进项税额) 贷:银行存款 二、出库成本 (销售核算) 销售发出的商品结转销售成本时，可按先进先出法、加权平均法、移动平均法、个别计价法、后进先 出法、毛利率法等方法计算已销商品的销售成本。 结转发出商品的成本时: 借:主营业务成本 贷:库存商品 三、成本调整(进销差价) 1、企业库存商品采用售价进行日常核算的，商品售价与进价之间的差额，应该通过“商品进销差价” 核算。 2、商品进销差价的主要账务处理 (1)企业购入、加工收回以及销售退回等增加的库存商品，按商品售价，借记“库存商品”科目，按商culture and entertainment venues, fitness centers, has a good ecological environment, job security measures), these requirements are very straightforward, specific standards, also has a clear direction, more easily by a superior examination. Poverty assessment is to look at the per capita net income of the poor end of 2015 standards is ... ... Yuan, higher standards is poverty. Superior acceptance to entrust a third party institution from HouseImplementation. After acceptance, also through spot checks, visits, telephone surveys looking activities. This means that our achievements have been recognized by the poor for poverty alleviation through acceptance, which we put forward higher requirements for poverty eradication. Therefore, the County Office for poverty alleviation to evaluation efforts in this regard. To implement the grid management model, integrating poverty alleviation into grid management, and "make a heart" activity combined package of leading cadres implement monitoring systems for poverty alleviation, each poor households identified a package cost. In this regard, you can design a form, indicating the poor basic causes, current income, poverty, support measures, implementation of support measures, through helping ' income, annual revenue. From now on, protection officers working households, household-by-place. When the examination, which the poor don't have time to get out of poverty, and holding people accountable. Third, on environmental protection in construction of ecological civilization is the focus on one of the six battle this year. Xian Wei proposed to build "green mountains and beautiful, happy and harmonious" new ... ... Target, which is the basis of environmental protection. Do well environmental protection work, we keep the side of the mountains, nor to the masses to create a suitable for residential and business suitable for swimming and raising living and working environment. Last year, we got good grades the environmental work, atmospheric index ranked 4th in the city to obtain eco-compensationaccording to project needs, in accordance with the "channel, use the same, and use" principle, the implementation of project planning, funding and manpower arrangements, avoiding duplication of inputs and waste of resources, effective integration of poverty relief funds ... Here to remind everyone that bundle integration-related funds, aims to concentrate financial resources for big undertakings. Authorities do not think that has less autonomy, pursuing the deregulation of work. This year on the amount of funds on fighting for the departments concerned to increase over the previous year ... and ... respectively. In this regard, the financial Department to dispatch in a timely manner, analyses relevant departments strive for. (E) to implement the poverty assessment responsibilities. Of village-level evaluation is very clear, that is, "five-ten" ("five-way" path, power, through water, through radio, television, information; " Ten "the hanlaobaoshou fields, rich projects, Office kitchen, health services, sanitation system, pre-school education, 品进价，贷记 “银行存款”、“委托加工物资”等科目，售价与进价之间的差额贷记“商品进销差价”科目。 (2)月末分摊已销商品的进销差价，借记“商品进销差价”科目，贷记“主营业务成本”科目。 3、销售商品应分摊的商品进销差价，按以下方法计算: 商品进销差价率=月末分摊前本科目余额?(“库存商品”科目月末余额+“委托代销商品”科目月末余额+“发出商品”科目月末余额+本月“主营业务收入”科目贷方发生额)×100% 本月销售商品应分摊的商品进销差价=本月“主营业务收入”科目贷方余额×商品进销差价率 “主营业务收入”，是指采用售价进行商品日常核算的销售商品所取得的收入。 四、成本维护一般是指对固定资产维护发生的费用。 客户到我公司来取运费时提供的发票是假票，当时我们并不知，就正常抵扣了7%的进项税，此发票我公司在06年度入帐，现07年税务局查帐要求我公司将税款转出不予抵扣，并且要通过“以前年度损益调整”科目进行调帐，请问:在将税款及罚款缴清后应怎样做帐。 专家回答: 二、 在做帐前，一定要明确，税局的态度是对假票的运费全部不予承认，还是只是仅仅是对运费的进项不准抵扣而已，这个一定要搞清楚， 运费假票这里抵扣牵涉到所得税与增值税问题，先假定运费,,,万元，运费,,抵扣的话，是,万元，当时实际进入损益的则是,,万元，因为是假票，该运费税局不予承认，(再假定所得税税率33%) 对该运费影响的以前年度损益进行调整，再结转之( (,)借:以前年度损益调整 33 贷:应交税金,应交所得税 33 (,)借:以前年度损益调整 7 贷:应交税金,未交增值税 7 (,)借:利润分配,未分配利润 40 贷:以前年度损益调整 40 (,)借:营业外支出-罚款 XXX 贷:银行存款 XXX (,) 借:应交税金—应交所得税 33 应交税金—未交增值税 7 贷:银行存款 40 如果税局只是让运费进项补交就行，以上的(1)可以不做，而(5)中就只有“应交税金—未交增值税 ”，也就是只交7万元就行了。 这里，必须与税局好好的沟通，除提供运费的单据外，还要提供付款的凭证及能证明运费存在的有利证据，以证明假票的责任不在我方，这样就可免除被处罚的结果，当然税款还是要补交的。 还有，结果还是被处罚了，(毕竟是审票不严)，则可以据此向那家运输单位追索。 三、 最新的《增值税专用发票使用规定》中有相关规定如下: 第十四条 一般纳税人取得专用发票后，发生销货退回、开票有误等情形但不符合作废条件的，或者因销货部分退回及发生销售折让的，购买方应向主管税务机关填报《开具红字增值税专用发票申请单》。 《申请单》所对应的蓝字专用发票应经税务机关认证。 经认证结果为“认证相符”并且已经抵扣增值税进项税额的，一般纳税人在填报《申请单》时不填culture and entertainment venues, fitness centers, has a good ecological environment, job security measures), these requirements are very straightforward, specific standards, also has a clear direction, more easily by a superior examination. Poverty assessment is to look at the per capita net income of the poor end of 2015 standards is ... ... Yuan, higher standards is poverty. Superior acceptance to entrust a third party institution from HouseImplementation. After acceptance, also through spot checks, visits, telephone surveys looking activities. This means that our achievements have been recognized by the poor for poverty alleviation through acceptance, which we put forward higher requirements for poverty eradication. Therefore, the County Office for poverty alleviation to evaluation efforts in this regard. To implement the grid management model, integrating poverty alleviation into grid management, and "make a heart" activity combined package of leading cadres implement monitoring systems for poverty alleviation, each poor households identified a package cost. In this regard, you can design a form, indicating the poor basic causes, current income, poverty, support measures, implementation of support measures, through helping ' income, annual revenue. From now on, protection officers working households, household-by-place. When the examination, which the poor don't have time to get out of poverty, and holding people accountable. Third, on environmental protection in construction of ecological civilization is the focus on one of the six battle this year. Xian Wei proposed to build "green mountains and beautiful, happy and harmonious" new ... ... Target, which is the basis of environmental protection. Do well environmental protection work, we keep the side of the mountains, nor to the masses to create a suitable for residential and business suitable for swimming and raising living and working environment. Last year, we got good grades the environmental work, atmospheric index ranked 4th in the city to obtain eco-compensationaccording to project needs, in accordance with the "channel, use the same, and use" principle, the implementation of project planning, funding and manpower arrangements, avoiding duplication of inputs and waste of resources, effective integration of poverty relief funds ... Here to remind everyone that bundle integration-related funds, aims to concentrate financial resources for big undertakings. Authorities do not think that has less autonomy, pursuing the deregulation of work. This year on the amount of funds on fighting for the departments concerned to increase over the previous year ... and ... respectively. In this regard, the financial Department to dispatch in a timely manner, analyses relevant departments strive for. (E) to implement the poverty assessment responsibilities. Of village-level evaluation is very clear, that is, "five-ten" ("five-way" path, power, through water, through radio, television, information; " Ten "the hanlaobaoshou fields, rich projects, Office kitchen, health services, sanitation system, pre-school education, 写相对应的蓝字专用发票信息。 经认证结果为“纳税人识别号认证不符”、“专用发票代码、号码认证不符”的，一般纳税人在填报《申请单》时应填写相对应的蓝字专用发票信息。 第十五条 《申请单》一式两联:第一联由购买方留存;第二联由购买方主管税务机关留存。 《申请单》应加盖一般纳税人财务专用章。 第十六条 主管税务机关对一般纳税人填报的《申请单》进行审核后，出具《开具红字增值税专用发票通知单》。《通知单》应与《申请单》一一对应。 第十七条 《通知单》一式三联:第一联由购买方主管税务机关留存;第二联由购买方送交销售方留存;第三联由购买方留存。 《通知单》应加盖主管税务机关印章。 《通知单》应按月依次装订成册，并比照专用发票保管规定管理。 第十八条 购买方必须暂依《通知单》所列增值税税额从当期进项税额中转出，未抵扣增值税进项税额的可列入当期进项税额，待取得销售方开具的红字专用发票后，与留存的《通知单》一并作为记账凭证。属于本规定第十四条第四款所列情形的，不作进项税额转出。 第十九条 销售方凭购买方提供的《通知单》开具红字专用发票，在防伪税控系统中以销项负数开具。 红字专用发票应与《通知单》一一对应。 第二十条 同时具有下列情形的，为本规定所称作废条件: (一)收到退回的发票联、抵扣联时间未超过销售方开票当月; (二)销售方未抄税并且未记账; (三)购买方未认证或者认证结果为“纳税人识别号认证不符”、“专用发票代码、号码认证不符”。 . 编辑:财务会计学习网 www.xifuwa.com Ctrl+D 收藏本页 第一季度盈利1000万预交所得税35万怎么做分录第二季度亏损1500万怎么做分录 专家回答: 1、第一季度盈利1000万预交所得税35万怎么做分录 (1)提取时 借:所得税 35万 贷:应交税金--所得税 35万元 (2)结转所得税 借:本年利润 35万元 贷:所得税 35万 (3)上缴所得税 借:应交税金--所得税 35万元 贷:银行存款 35万元 2、第二季度亏损1500万不做分录。所得税是季度预缴，年终汇算清缴。 四、 1.运输业到税务局代开发票,需要的资料: 自己的运输合同、税务登记证、收款单据，对方单位名称、地址、税务登记证号。 culture and entertainment venues, fitness centers, has a good ecological environment, job security measures), these requirements are very straightforward, specific standards, also has a clear direction, more easily by a superior examination. Poverty assessment is to look at the per capita net income of the poor end of 2015 standards is ... ... Yuan, higher standards is poverty. Superior acceptance to entrust a third party institution from HouseImplementation. After acceptance, also through spot checks, visits, telephone surveys looking activities. This means that our achievements have been recognized by the poor for poverty alleviation through acceptance, which we put forward higher requirements for poverty eradication. Therefore, the County Office for poverty alleviation to evaluation efforts in this regard. To implement the grid management model, integrating poverty alleviation into grid management, and "make a heart" activity combined package of leading cadres implement monitoring systems for poverty alleviation, each poor households identified a package cost. In this regard, you can design a form, indicating the poor basic causes, current income, poverty, support measures, implementation of support measures, through helping ' income, annual revenue. From now on, protection officers working households, household-by-place. When the examination, which the poor don't have time to get out of poverty, and holding people accountable. Third, on environmental protection in construction of ecological civilization is the focus on one of the six battle this year. Xian Wei proposed to build "green mountains and beautiful, happy and harmonious" new ... ... Target, which is the basis of environmental protection. Do well environmental protection work, we keep the side of the mountains, nor to the masses to create a suitable for residential and business suitable for swimming and raising living and working environment. Last year, we got good grades the environmental work, atmospheric index ranked 4th in the city to obtain eco-compensationaccording to project needs, in accordance with the "channel, use the same, and use" principle, the implementation of project planning, funding and manpower arrangements, avoiding duplication of inputs and waste of resources, effective integration of poverty relief funds ... Here to remind everyone that bundle integration-related funds, aims to concentrate financial resources for big undertakings. Authorities do not think that has less autonomy, pursuing the deregulation of work. This year on the amount of funds on fighting for the departments concerned to increase over the previous year ... and ... respectively. In this regard, the financial Department to dispatch in a timely manner, analyses relevant departments strive for. (E) to implement the poverty assessment responsibilities. Of village-level evaluation is very clear, that is, "five-ten" ("five-way" path, power, through water, through radio, television, information; " Ten "the hanlaobaoshou fields, rich projects, Office kitchen, health services, sanitation system, pre-school education, 2。代开发票后,要交的税金: 营业税，收入的3% 城建税，营业税的7% 教育费附加，营业税的3% 印花税，万分之三(应该这个吧，税率太多，记不住了) 可能还有: 个人所得税，这是按负担率算，各地不一样， 一些地方收费附加 3。把发票给客户了,账务处理。 开了发票，自然要给别人。会计处理如下: 1、开发票，交税 借:应交税金,营业税 借:应交税金,城建税 …… 贷:银行存款(现金) 2、结转收入，人家给钱的情况 借:银行存款(现金) 贷:主营业务收入 如果是人家不给钱，发票是不给人家的 借:应收账款,XX 贷:主营业务收入 给钱后，就给人家发票 借:银行存款(现金) 贷:应收账款,XX 3、结转税金 借:主营业务税金及附加 贷:应交税金,营业税 贷:应交税金,城建税 五、 要缴纳的税款有: 1、增值税，如果是一般纳税人，那税率是17%，如果是小规模纳税人，那税率是4% 2、城建税，一般是7%，县城和镇是5%，乡村为1% 3、教育费附加，费率3% 4、印花税，税率万分之三 5、企业所得税(个人所得税)，如果是企业的，收企业所得税，法定税率33%，优惠税率18%、27%， 如果是个人独资企业、合伙企业、个体工商户，按个体工商户征收个人所得税，税率是5%,35% 6、个人所得税(职工工资部分)，月工资扣除1600和三金一险后，税率是5%,45% 7、车船使用税，按自己的车辆算 8、房产税，如果是自有的房屋，按房产原值算，如果是租用的，不缴纳。 9、土地使用税，如果是自有的房屋，按土地面积算，如果是租用的，不缴纳。 10、一些地方收费，各地不一样。 culture and entertainment venues, fitness centers, has a good ecological environment, job security measures), these requirements are very straightforward, specific standards, also has a clear direction, more easily by a superior examination. Poverty assessment is to look at the per capita net income of the poor end of 2015 standards is ... ... Yuan, higher standards is poverty. Superior acceptance to entrust a third party institution from HouseImplementation. After acceptance, also through spot checks, visits, telephone surveys looking activities. This means that our achievements have been recognized by the poor for poverty alleviation through acceptance, which we put forward higher requirements for poverty eradication. Therefore, the County Office for poverty alleviation to evaluation efforts in this regard. To implement the grid management model, integrating poverty alleviation into grid management, and "make a heart" activity combined package of leading cadres implement monitoring systems for poverty alleviation, each poor households identified a package cost. In this regard, you can design a form, indicating the poor basic causes, current income, poverty, support measures, implementation of support measures, through helping ' income, annual revenue. From now on, protection officers working households, household-by-place. When the examination, which the poor don't have time to get out of poverty, and holding people accountable. Third, on environmental protection in construction of ecological civilization is the focus on one of the six battle this year. Xian Wei proposed to build "green mountains and beautiful, happy and harmonious" new ... ... Target, which is the basis of environmental protection. Do well environmental protection work, we keep the side of the mountains, nor to the masses to create a suitable for residential and business suitable for swimming and raising living and working environment. Last year, we got good grades the environmental work, atmospheric index ranked 4th in the city to obtain eco-compensationaccording to project needs, in accordance with the "channel, use the same, and use" principle, the implementation of project planning, funding and manpower arrangements, avoiding duplication of inputs and waste of resources, effective integration of poverty relief funds ... Here to remind everyone that bundle integration-related funds, aims to concentrate financial resources for big undertakings. Authorities do not think that has less autonomy, pursuing the deregulation of work. This year on the amount of funds on fighting for the departments concerned to increase over the previous year ... and ... respectively. In this regard, the financial Department to dispatch in a timely manner, analyses relevant departments strive for. (E) to implement the poverty assessment responsibilities. Of village-level evaluation is very clear, that is, "five-ten" ("five-way" path, power, through water, through radio, television, information; " Ten "the hanlaobaoshou fields, rich projects, Office kitchen, health services, sanitation system, pre-school education, 有些超市不建立账的，那不管是工商那注册个体户还是企业，都核定征收，如果建立账的，那不管是 工商那注册个体户还是企业，都可以查账征收，查账征收和核定征收对计算方法有一定的区别，根据 具体情况定。 按客户的订单,07年1月加工产品1万元,货已全部送到客户签收,但对账后要07年4月才能收货款,收款时 开1万的发票给客户,请问1月和4月的会计分录如何做? 专家回答: 六、 发货时: 借:发出商品 贷:库存商品 收款开发票时: 借:银行存款 贷:主营业务收入 应交税金--应交增值税(销项税额) 借:主营业务成本 贷:发出商品 . 编辑:财务会计学习网 www.xifuwa.com Ctrl+D 收藏本页 例:销售储值卡活动，预交2000元，可以消费2500元。 专家回答: 销售时: 借:现金(银行存款) 贷:预收帐款--储值卡 客人消费时: 借:预收帐款--储值卡 财务费用 贷:主营业务收入 (预收帐款、财务费用按增值比例分摊:(2000/2500)*消费额)) 公司是一家采掘业,在1月份收到一张增值税专用发票,当月未认证,准备在2月份认证,货款已付,材料已验收 入库,1月份的这笔业务已入账当时 借:材料(包括进项税额) 贷:银行存款 并通过记入原材料账户而且已经转入了产成品账户,那么下月该如何做账务处理? 专家回答: culture and entertainment venues, fitness centers, has a good ecological environment, job security measures), these requirements are very straightforward, specific standards, also has a clear direction, more easily by a superior examination. Poverty assessment is to look at the per capita net income of the poor end of 2015 standards is ... ... Yuan, higher standards is poverty. Superior acceptance to entrust a third party institution from HouseImplementation. After acceptance, also through spot checks, visits, telephone surveys looking activities. This means that our achievements have been recognized by the poor for poverty alleviation through acceptance, which we put forward higher requirements for poverty eradication. Therefore, the County Office for poverty alleviation to evaluation efforts in this regard. To implement the grid management model, integrating poverty alleviation into grid management, and "make a heart" activity combined package of leading cadres implement monitoring systems for poverty alleviation, each poor households identified a package cost. In this regard, you can design a form, indicating the poor basic causes, current income, poverty, support measures, implementation of support measures, through helping ' income, annual revenue. From now on, protection officers working households, household-by-place. When the examination, which the poor don't have time to get out of poverty, and holding people accountable. Third, on environmental protection in construction of ecological civilization is the focus on one of the six battle this year. Xian Wei proposed to build "green mountains and beautiful, happy and harmonious" new ... ... Target, which is the basis of environmental protection. Do well environmental protection work, we keep the side of the mountains, nor to the masses to create a suitable for residential and business suitable for swimming and raising living and working environment. Last year, we got good grades the environmental work, atmospheric index ranked 4th in the city to obtain eco-compensationaccording to project needs, in accordance with the "channel, use the same, and use" principle, the implementation of project planning, funding and manpower arrangements, avoiding duplication of inputs and waste of resources, effective integration of poverty relief funds ... Here to remind everyone that bundle integration-related funds, aims to concentrate financial resources for big undertakings. Authorities do not think that has less autonomy, pursuing the deregulation of work. This year on the amount of funds on fighting for the departments concerned to increase over the previous year ... and ... respectively. In this regard, the financial Department to dispatch in a timely manner, analyses relevant departments strive for. (E) to implement the poverty assessment responsibilities. Of village-level evaluation is very clear, that is, "five-ten" ("five-way" path, power, through water, through radio, television, information; " Ten "the hanlaobaoshou fields, rich projects, Office kitchen, health services, sanitation system, pre-school education, 七、 1、认证和记账是不一样的，认证是对发票的真伪、是否可以抵扣进行鉴定，而且主要是对抵扣联进行鉴定，所以，不管什么时候认证，在确认收货并已经付款的情况下，应该及时按正常的的会计分录核算。 借:原材料 借:应交税金,应交增值税进项税 贷:银行存款 2、等下个月认证的情况，如果通过认证，说明可以抵扣，那就不需要做特别分录，如果不通过认证，那说明不可以抵扣，需要做进项税转出(或退发票)的分录 借:原材料 贷:应交税金,应交增值税进项税转出 3、你现在不管能否通过认证都全部把进项税作为材料的成本，那理论上是不对的，但既然未认证，那现在就看能否通过认证，如果能通过认证就做这样的分录 借:应交税金,应交增值税进项税 贷:库存商品 如果不通过认证就不需要管他。 八、 可以开发票，你就按正常的销售业务给他们开发票吧，不过这种情况一般是不开发票的，因为没有规定说这种情况这种情况可以开或不开发票，这不属于经济交易，而是一种惩罚，经济交易才开发票的，惩罚的话开收据就可以了。 culture and entertainment venues, fitness centers, has a good ecological environment, job security measures), these requirements are very straightforward, specific standards, also has a clear direction, more easily by a superior examination. Poverty assessment is to look at the per capita net income of the poor end of 2015 standards is ... ... Yuan, higher standards is poverty. Superior acceptance to entrust a third party institution from HouseImplementation. After acceptance, also through spot checks, visits, telephone surveys looking activities. This means that our achievements have been recognized by the poor for poverty alleviation through acceptance, which we put forward higher requirements for poverty eradication. Therefore, the County Office for poverty alleviation to evaluation efforts in this regard. To implement the grid management model, integrating poverty alleviation into grid management, and "make a heart" activity combined package of leading cadres implement monitoring systems for poverty alleviation, each poor households identified a package cost. In this regard, you can design a form, indicating the poor basic causes, current income, poverty, support measures, implementation of support measures, through helping ' income, annual revenue. From now on, protection officers working households, household-by-place. When the examination, which the poor don't have time to get out of poverty, and holding people accountable. Third, on environmental protection in construction of ecological civilization is the focus on one of the six battle this year. Xian Wei proposed to build "green mountains and beautiful, happy and harmonious" new ... ... Target, which is the basis of environmental protection. Do well environmental protection work, we keep the side of the mountains, nor to the masses to create a suitable for residential and business suitable for swimming and raising living and working environment. Last year, we got good grades the environmental work, atmospheric index ranked 4th in the city to obtain eco-compensationaccording to project needs, in accordance with the "channel, use the same, and use" principle, the implementation of project planning, funding and manpower arrangements, avoiding duplication of inputs and waste of resources, effective integration of poverty relief funds ... Here to remind everyone that bundle integration-related funds, aims to concentrate financial resources for big undertakings. Authorities do not think that has less autonomy, pursuing the deregulation of work. This year on the amount of funds on fighting for the departments concerned to increase over the previous year ... and ... respectively. In this regard, the financial Department to dispatch in a timely manner, analyses relevant departments strive for. (E) to implement the poverty assessment responsibilities. Of village-level evaluation is very clear, that is, "five-ten" ("five-way" path, power, through water, through radio, television, information; " Ten "the hanlaobaoshou fields, rich projects, Office kitchen, health services, sanitation system, pre-school education,