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待抵扣税金放入哪一个科目

更新时间: 2020-10-01 00:00:00     

企业发生待抵扣税金时,放入应交税金科目下增设待抵扣进项税额明细科目。抵扣进项税额是指企业在生产经营过程中购进原辅材料、销售产品发生的税额后,在计算应缴税额时,在销项增值税中应减去的进项增值税额,简称进项税。进项税就是购进货物时所发生的税金,可以和销项税抵,如进项税多可做为留抵税,用于以后月份抵,若销项税多则应向税务部门交纳税款。

关键词: 抵扣 税金 一个 科目

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