調(diào)減加計(jì)抵減額的原因

財(cái)政部 稅務(wù)總局 海關(guān)總署公告2019年第39號(hào)第七條第(二)項(xiàng)規(guī)定,已計(jì)提加計(jì)抵減額的進(jìn)項(xiàng)稅額,按規(guī)定作進(jìn)項(xiàng)稅額轉(zhuǎn)出的,應(yīng)在進(jìn)項(xiàng)稅額轉(zhuǎn)出當(dāng)期,相應(yīng)調(diào)減加計(jì)抵減額.

加計(jì)抵減政策的納稅人,按規(guī)定作進(jìn)項(xiàng)稅額轉(zhuǎn)出的,應(yīng)在進(jìn)項(xiàng)稅額轉(zhuǎn)出當(dāng)期,相應(yīng)調(diào)減加計(jì)抵減額.如果按照10%計(jì)提加計(jì)抵減額的進(jìn)項(xiàng)稅額作進(jìn)項(xiàng)稅額轉(zhuǎn)出,即使該納稅人現(xiàn)已適用15%加計(jì)抵減政策,仍只需要按照10%相應(yīng)調(diào)減加計(jì)抵減額.因此,該納稅人應(yīng)在10月當(dāng)期按10%相應(yīng)調(diào)減加計(jì)抵減額.

納稅人當(dāng)期按照規(guī)定調(diào)減加計(jì)抵減額,形成了負(fù)數(shù)怎么申報(bào)?

答:適用加計(jì)抵減政策的生產(chǎn)、生活性服務(wù)業(yè)納稅人,當(dāng)期發(fā)生了進(jìn)項(xiàng)稅額轉(zhuǎn)出,按規(guī)定調(diào)減加計(jì)抵減額后,形成的可抵減額負(fù)數(shù),應(yīng)填寫在《增值稅納稅申報(bào)表附列資料(四)》 "二、加計(jì)抵減情況"第4列"本期可抵減額"中,通過(guò)表中公式運(yùn)算,可抵減額負(fù)數(shù)計(jì)入當(dāng)期"期末余額"欄中.

1、按規(guī)定當(dāng)期計(jì)提加計(jì)抵減額時(shí):

借:應(yīng)交稅費(fèi)-增值稅加計(jì)抵減額

貸:其他收益

如果當(dāng)期應(yīng)納稅額等于零,只需計(jì)提即可,當(dāng)期可抵減加計(jì)抵減額全部結(jié)轉(zhuǎn)下期抵減.

2、實(shí)際抵減應(yīng)納稅額時(shí):

抵減前的應(yīng)納稅額大于零,且大于當(dāng)期可抵減加計(jì)抵減額的,當(dāng)期可抵減加計(jì)抵減額全額從抵減前的應(yīng)納稅額中抵減.

借:應(yīng)交稅費(fèi)-未交增值稅

貸:應(yīng)交稅費(fèi)-增值稅加計(jì)抵減額

銀行存款

抵減前的應(yīng)納稅額大于零,且小于或等于當(dāng)期可抵減加計(jì)抵減額的,以當(dāng)期可抵減加計(jì)抵減額抵減應(yīng)納稅額至零.未抵減完的當(dāng)期可抵減加計(jì)抵減額,結(jié)轉(zhuǎn)下期繼續(xù)抵減.

借:應(yīng)交稅費(fèi)-未交增值稅

貸:應(yīng)交稅費(fèi)-增值稅加計(jì)抵減額

調(diào)減加計(jì)抵減額的原因.企業(yè)情況并非一成不變的,它隨著企業(yè)運(yùn)營(yíng)情況而變動(dòng),大家掌握好一切實(shí)務(wù)問(wèn)題均可迎刃而解.大家不要記錯(cuò)了,要注意的是你實(shí)務(wù)中有任何問(wèn)題都可以咨詢會(huì)計(jì)學(xué)堂的老師,千萬(wàn)不要因?yàn)椴涣私庹_處理方法而做出錯(cuò)誤操作!