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即征即退的增值税如何入帐

更新时间: 2020-11-09 00:00:00     

1、根据正常销售,确认收入借:银行存款或应收账款贷:主营业务收入应交税费——应交增值税(销项税额)

2、缴纳增值税时本月上交本月应交的增值税借:应交税费——应交增值税(已交税金)贷:银行存款本月上交以前期间应交未交的增值税借:应交税费——未交增值税贷:银行存款

3、计提应收的增值税返还借:其他应收款贷:营业外收入——政府补助

4、收到增值税返还借:银行存款贷:其他应收款

关键词: 增值税 如何

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