財(cái)務(wù)人員工作中，常常碰到增值稅加計(jì)扣除賬務(wù)處理的相關(guān)問題，對(duì)于增值稅加計(jì)扣除，你到底了解多少呢?接下來，跟大家詳聊增值稅加計(jì)扣除怎么做賬務(wù)處理?會(huì)計(jì)分錄怎么做?

增值稅加計(jì)扣除怎么做賬務(wù)處理?會(huì)計(jì)分錄怎么做?

一、計(jì)算當(dāng)期可抵扣進(jìn)項(xiàng)加計(jì)抵減額相關(guān)賬務(wù)處理

1、發(fā)生當(dāng)期根據(jù)可抵扣進(jìn)項(xiàng)計(jì)提可加計(jì)抵減額，怎么做會(huì)計(jì)分錄?

借：固定資產(chǎn)、原材料、費(fèi)用等科目

應(yīng)交稅金—應(yīng)交增值稅—進(jìn)項(xiàng)稅金

應(yīng)交稅金—應(yīng)交增值稅—待抵減進(jìn)項(xiàng)加計(jì)額

貸：銀行存款

2、當(dāng)期發(fā)生不可抵減進(jìn)項(xiàng)稅額期末轉(zhuǎn)出進(jìn)項(xiàng)，怎么做會(huì)計(jì)分錄?

借：成本、費(fèi)用科目

貸：應(yīng)交稅金—應(yīng)交增值稅—進(jìn)項(xiàng)稅金轉(zhuǎn)出

應(yīng)交稅金—應(yīng)交增值稅—待抵減進(jìn)項(xiàng)加計(jì)額

二、當(dāng)期進(jìn)項(xiàng)加計(jì)額抵減應(yīng)納稅額的時(shí)候，怎么做會(huì)計(jì)分錄?

借：應(yīng)交稅金—交增值稅—進(jìn)項(xiàng)加計(jì)抵減額

貸：應(yīng)交稅金—應(yīng)交增值稅—待抵減進(jìn)項(xiàng)加計(jì)額

三、優(yōu)惠到期如果還有進(jìn)項(xiàng)加計(jì)額抵減結(jié)余的，其會(huì)計(jì)分錄怎么做?

貸：應(yīng)交稅金—應(yīng)交增值稅—待遞減進(jìn)項(xiàng)加計(jì)額

借：主營(yíng)業(yè)務(wù)成本

增值稅進(jìn)項(xiàng)稅加計(jì)扣除相關(guān)規(guī)定

根據(jù)相關(guān)規(guī)定可得：納稅人計(jì)提當(dāng)期加計(jì)抵減額的時(shí)候，應(yīng)當(dāng)按照當(dāng)期可抵扣進(jìn)項(xiàng)稅額的10%進(jìn)行。對(duì)于進(jìn)項(xiàng)稅額不得從銷項(xiàng)稅額中進(jìn)行抵扣的，其加計(jì)抵減額不得計(jì)提。對(duì)于進(jìn)項(xiàng)稅額已經(jīng)計(jì)提加計(jì)抵減額的，若是作為進(jìn)項(xiàng)稅額轉(zhuǎn)出的，則在進(jìn)項(xiàng)稅額中將當(dāng)期轉(zhuǎn)出，可以對(duì)加計(jì)抵減額相應(yīng)調(diào)減。

相關(guān)計(jì)算公式為：

當(dāng)期計(jì)提加計(jì)抵減額=當(dāng)期可抵扣進(jìn)項(xiàng)稅額×10%

當(dāng)期可抵減加計(jì)抵減額=上期末加計(jì)抵減額余額+當(dāng)期計(jì)提加計(jì)抵減額-當(dāng)期調(diào)減加計(jì)抵減額

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