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增值税专用发票超期未抵扣怎么办??
释义
增值税专用发票超期未抵扣怎么办??既然是已经过了抵扣期,且未认证,那么按普通发票入账,也就是说按价税合计全部计入到材料的购入成本中去。另外,这张票属于进项票滞留,这张记账凭证一定要做个记号或说明,免得国税局来查滞留票的时候,一下子就可以找得到的。如果已经将发票联做了账的话,现在凭未认证的抵扣联做如下分录:借 :原材料。贷: 其他应付款-未抵扣进项税。这样说理解吗?
该内容由 杨振军律师 和 律说律答 共创回答
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system of paying fines by way of free labor
system of payment in kind
system of payment partly in kind and partly in money
system of people's assessors
system of people's congress
system of people's jurors
system of people's mediation
system of personal income distribution
system of personal responsibility on a work post
system of piecerate wage for above-quota output
system of position
system of production responsibility
system of product quality standards
system of professional qualification of realty valuators
system of promotion through examination
system of proof
system of public prosecution
system of punishment
system of punishment against old offenses
system of quality certification
system of recognition
system of recourse
system of recruitment
system of registration and certification for the right to the use of land
system of regular wage increases
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更新时间:2025/3/17 5:12:16