本月的进项票可以抵扣上月税款吗 -法律知识-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	本月的进项票可以抵扣上月税款吗 -法律知识
释义	法律分析：一般纳税人本月进项税下月抵扣会计处理如下：（1）本月发票认证时：借：库存商品（或固定资产等科目）应交税费-待抵扣进项税贷：银行存款（或应付账款等科目）（2）下月可以抵扣时：借：应交税费-应交增值税（进项税额）贷：应交税费-待抵扣进项税法律依据：《增值税一般纳税人纳税辅导期管理办法》第五条新认定为一般纳税人的小型商贸批发企业实行纳税辅导期管理的期限为3个月；其他一般纳税人实行纳税辅导期管理的期限为6个月。
随便看	承诺退款一直拖算诈骗吗不履行合同也不退款算诈骗么无效退款是欺诈行为吗 -法律知识退款无效法律责任怎么算不履行退款协议属于什么纠纷逾期不退款是否符合消费者权益 -法律知识消费者权益无条件退货最新规定消费者权益保护法对退款有何规定？退款承诺书有法律依据吗？退款不退货是否属于诈骗？《消费者权益保护法》购买的东西退给商家，商家拒绝退款针对公司股东会有什么职责自然人股东和法人股东是什么意思？关于公司股东行为的内容公司有事股东有责任吗自然人股东和法人股东是什么意思？自然人股东和股东的区别 -股东自然人股东和法人股东是什么意思？犯了挪用公款罪既遂怎么量刑处罚? 挪用公款罪既遂一般要怎么判刑？挪用公款罪既遂的刑事责任? 挪用公款罪既遂量刑幅度挪用公款罪已遂刑罚规定刑法中如何规定挪用公款罪既遂量刑标准? 刑法中关于挪用公款罪既遂的量刑规定是什么 contract for circuit theatrical performances contract for compensation trade contract for construction in process contract for construction inspection and control contract for consultation in science and technology contract for conveyance of house property contract for conveyance of nonpatented technology contract for cooperative production of aquatic products contract for credit contract for deed contract for delivery contract for dormant partnership contract foreign projects contract for employment of foreign staff members contract for engaged production of crop seeds contract for engagement of foreign experts contract for engineering consultation contract for enterprise operations contract for entertainment performances contract for entrustment of research and manufacturing contract for equity banking joint venture contract for erection of construction projects contract for exclusive licensing of implementation contract for extension of scientific achievements contract for feasibility study of construction projects

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