处理补税款的相关会计核算

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<p><span style="FONT-SIZE: 10.5pt; FONT-FAMILY: 'Times New Roman'; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;"><span style="mso-spacerun: yes;">&nbsp;</span></span><span style="FONT-SIZE: 10.5pt; COLOR: blue; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: Tahoma; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">查补税款的会计处理增值税经税务机关检查后，应进行相应的会计调整。为此，应设立“应交税金</span><span lang="EN-US" style="FONT-SIZE: 10.5pt; COLOR: blue; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">-</span><span style="FONT-SIZE: 10.5pt; COLOR: blue; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: Tahoma; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">增值税检查调整”账户。凡检查后应调减账面进项税额或调增销项税额和进项税转出的数额，借记有关账户，贷记本账户；凡检查后应调增账面进项税额或调减销项税额和进项税额转出的数额，借记本账户，贷记有关账户；全部调账事项入账后，应结出本账户的余额，并对该余额进行处理：</span><span lang="EN-US" style="FONT-SIZE: 10.5pt; COLOR: blue; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;"><br/></span><span style="FONT-SIZE: 10.5pt; COLOR: blue; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: Tahoma; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">　　</span><span lang="EN-US" style="FONT-SIZE: 10.5pt; COLOR: blue; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">1.</span><span style="FONT-SIZE: 10.5pt; COLOR: blue; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: Tahoma; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">若余额在借方，全部视同留抵进项税额，按借方余额数，借记“应交税金</span><span lang="EN-US" style="FONT-SIZE: 10.5pt; COLOR: blue; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">-</span><span style="FONT-SIZE: 10.5pt; COLOR: blue; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: Tahoma; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">应交增值税（进项税额）”账户，贷记本账户。</span><span lang="EN-US" style="FONT-SIZE: 10.5pt; COLOR: blue; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;"><br/></span><span style="FONT-SIZE: 10.5pt; COLOR: blue; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: Tahoma; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">　　</span><span lang="EN-US" style="FONT-SIZE: 10.5pt; COLOR: blue; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">2.</span><span style="FONT-SIZE: 10.5pt; COLOR: blue; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: Tahoma; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">若余额在贷方，且“应交税金</span><span lang="EN-US" style="FONT-SIZE: 10.5pt; COLOR: blue; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">-</span><span style="FONT-SIZE: 10.5pt; COLOR: blue; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: Tahoma; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">应交增值税”账户无余额，按贷方余额数，借记本账户，贷记“应交税金</span><span lang="EN-US" style="FONT-SIZE: 10.5pt; COLOR: blue; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">-</span><span style="FONT-SIZE: 10.5pt; COLOR: blue; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: Tahoma; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">未交增值税”账户。</span><span lang="EN-US" style="FONT-SIZE: 10.5pt; COLOR: blue; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;"><br/></span><span style="FONT-SIZE: 10.5pt; COLOR: blue; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: Tahoma; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">　　</span><span lang="EN-US" style="FONT-SIZE: 10.5pt; COLOR: blue; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">3.</span><span style="FONT-SIZE: 10.5pt; COLOR: blue; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: Tahoma; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">若本账户余额在贷方，“应交税金</span><span lang="EN-US" style="FONT-SIZE: 10.5pt; COLOR: blue; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">-</span><span style="FONT-SIZE: 10.5pt; COLOR: blue; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: Tahoma; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">应交增值税”账户有借方余额且等于或大于这个贷方余额，按贷方余额数，借记本账户，贷记“应交税金</span><span lang="EN-US" style="FONT-SIZE: 10.5pt; COLOR: blue; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">-</span><span style="FONT-SIZE: 10.5pt; COLOR: blue; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: Tahoma; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">应交增值税”账户。</span><span lang="EN-US" style="FONT-SIZE: 10.5pt; COLOR: blue; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;"><br/></span><span style="FONT-SIZE: 10.5pt; COLOR: blue; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: Tahoma; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">　　</span><span lang="EN-US" style="FONT-SIZE: 10.5pt; COLOR: blue; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">4.</span><span style="FONT-SIZE: 10.5pt; COLOR: blue; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: Tahoma; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">若本账户余额在贷方，“应交税金</span><span lang="EN-US" style="FONT-SIZE: 10.5pt; COLOR: blue; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">-</span><span style="FONT-SIZE: 10.5pt; COLOR: blue; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: Tahoma; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">应交增值税”账户有借方余额但小于这个贷方余额，应将这两个账户的余额冲出，其差额贷记“应交税金</span><span lang="EN-US" style="FONT-SIZE: 10.5pt; COLOR: blue; FONT-FAMILY: Verdana; mso-bidi-font-family: Tahoma; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">-</span><span style="FONT-SIZE: 10.5pt; COLOR: blue; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: Tahoma; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">未交增值税”账户。</span></p><p><span style="FONT-SIZE: 10.5pt; COLOR: blue; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: Tahoma; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;"></span>&nbsp;</p><p>不知道有没有什么新规定,</p><p>相关内容及例子请看附件:</p><p>&nbsp;</p><p>&nbsp;</p><p></p><p><br/>&nbsp;</p>

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[考试专区] 处理补税款的相关会计核算 [复制链接]