稅務(wù)檢查進(jìn)項(xiàng)稅額轉(zhuǎn)出會計(jì)分錄

1、借:庫存商品應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額)

貸:銀行存款

2、轉(zhuǎn)出進(jìn)項(xiàng)稅

借:庫存商品

貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅(轉(zhuǎn)出進(jìn)項(xiàng)稅)

3、結(jié)轉(zhuǎn)

借:轉(zhuǎn)出進(jìn)項(xiàng)稅

貸:應(yīng)交稅費(fèi)-未交增值稅

4、繳稅

借:未交增值稅

貸:銀行

借:應(yīng)交稅金-應(yīng)交增值稅-進(jìn)項(xiàng)稅轉(zhuǎn)出

貸:應(yīng)交稅金-應(yīng)交增值稅-進(jìn)項(xiàng)稅

轉(zhuǎn)出的進(jìn)項(xiàng)稅又回到了原材料中,結(jié)轉(zhuǎn)銷售成本時,從原材料又轉(zhuǎn)到了成本中,這樣,月末結(jié)轉(zhuǎn)利潤時,也就自然轉(zhuǎn)到了本年利潤中.

進(jìn)項(xiàng)稅額轉(zhuǎn)出的計(jì)算怎么做?

(1)若原外購貨物全部成本據(jù)按增值稅專用發(fā)票抵扣了進(jìn)項(xiàng)稅額,則按需要轉(zhuǎn)出進(jìn)項(xiàng)稅額的外購貨物賬面成本乘以外購貨物適用增值稅稅率計(jì)算轉(zhuǎn)出.

(2)若原外購貨物全部成本按支付價款乘抵扣率抵扣了進(jìn)項(xiàng)稅額,則按據(jù)需轉(zhuǎn)出進(jìn)項(xiàng)稅額的外購貨物的賬面成本÷(1-抵扣率)×抵扣率計(jì)算轉(zhuǎn)出.

(3)若原外購貨物是根據(jù)多種憑證抵扣的進(jìn)項(xiàng)稅額,為了最大限度的體現(xiàn)公平,可以需轉(zhuǎn)出進(jìn)項(xiàng)稅額的外購貨物的賬面成本×綜合抵扣率計(jì)算結(jié)轉(zhuǎn)進(jìn)項(xiàng)稅額轉(zhuǎn)出.

其中綜合抵扣率=本期外購貨物全部進(jìn)項(xiàng)稅額÷本期外購貨物全部成本×100%.

(4)在產(chǎn)品、產(chǎn)成品發(fā)生非正常損失,可按以下辦法計(jì)算結(jié)轉(zhuǎn)進(jìn)項(xiàng)稅額轉(zhuǎn)出.

非正常損失的在產(chǎn)品或產(chǎn)成品成本×(本期在產(chǎn)品、產(chǎn)成品當(dāng)中外購貨物成本÷本期在產(chǎn)品、產(chǎn)成品全部成本)×外購貨物或應(yīng)稅勞務(wù)綜合抵扣率.

(5)兼營免稅項(xiàng)目或非應(yīng)稅項(xiàng)目(不包括固定資產(chǎn)在建工程)而無法明確劃分不得抵扣進(jìn)項(xiàng)稅額的,可按以下辦法計(jì)算結(jié)轉(zhuǎn)進(jìn)項(xiàng)稅額轉(zhuǎn)出.

不得抵扣的進(jìn)項(xiàng)稅額=當(dāng)期全部進(jìn)項(xiàng)稅額×(當(dāng)期免稅項(xiàng)目銷售額、非應(yīng)稅項(xiàng)目營業(yè)額合計(jì)÷當(dāng)期全部銷售額、營業(yè)額合計(jì)).

稅務(wù)檢查進(jìn)項(xiàng)稅額轉(zhuǎn)出會計(jì)分錄怎么做?綜合以上所述,在稅務(wù)局中檢查公司的進(jìn)行稅額的轉(zhuǎn)出處理分錄在上文中小編老師已經(jīng)全部介紹完了,從小編老師整理的會計(jì)分錄上可以知道進(jìn)項(xiàng)稅轉(zhuǎn)出的會計(jì)分錄應(yīng)當(dāng)做轉(zhuǎn)出進(jìn)項(xiàng)稅和未交增值稅的處理;如果你們對此進(jìn)項(xiàng)稅額的處理內(nèi)容感興趣都可以來本網(wǎng)站進(jìn)行學(xué)習(xí).