前月未做收入未开票本月补票补税怎么记账 增值税税率降了，过渡期如何抵扣，开票，补票，冲红
\u4ee5\u524d\u8d2d\u4e70\u539f\u6750\u6599\u6b3e\u5df2\u4ed8\uff0c\u4f46\u662f\u6ca1\u6709\u5f00\u7968\uff0c\u73b0\u5728\u5efa\u8d26\u8981\u6c42\u5bf9\u65b9\u8865\u7968\uff0c\u6211\u5e94\u8be5\u600e\u4e48\u505a\u8d26\u5440\uff0c\u671f\u521d\u6570\u5b57\u53c8\u662f\u591a\u5c11\uff1f 2012-\u6536\u5230\u6750\u6599\u65f6
\u501f\uff1a\u539f\u6750\u6599 1 066 007.10\uff08\u7a0e\u91d1\u81ea\u5df1\u505a\u54c8\uff09
\u8d37\uff1a\u6682\u4f30\u5e94\u4ed8\u6b3e 1 066 007.10
\u4ed8\u6b3e\u65f6
\u501f\uff1a\u5e94\u4ed8\u5e10\u6b3e 815 868 50
\u8d37\uff1a\u94f6\u884c\u5b58\u6b3e 815868.50
\u6536\u5230\u53d1\u7968\u540e\uff0c
\u501f\uff1a\u6682 \u4f30\u5e94\u4ed8\u6b3e 1 066 007.10
\u8d37\uff1a\u5e94\u4ed8\u5e10\u6b3e 1 066 007.10
\u8d22\u7a0e2018\u5e7432\u53f7\u6587\u89c4\u5b9a\uff1a\u4ece5\u67081\u65e5\u8d77\uff0c\u7eb3\u7a0e\u4eba\u53d1\u751f\u589e\u503c\u7a0e\u5e94\u7a0e\u9500\u552e\u884c\u4e3a\u6216\u8005\u8fdb\u53e3\u8d27\u7269\uff0c\u539f\u9002\u752817%\u548c11%\u7a0e\u7387\u7684\uff0c\u7a0e\u7387\u5206\u522b\u8c03\u6574\u4e3a16%\u300110%\u3002
\u5148\u5f3a\u8c03\u4e00\u4e0b\uff1a
5\u67081\u65e5\u4e4b\u540e\u53d6\u5f97\u768417%\uff0c11%\u7684\u4e13\u7968\u53ef\u4ee5\u7ee7\u7eed\u62b5\u6263\u8ba4\u8bc1\uff0c\u4e0d\u53d7\u7a0e\u7387\u8c03\u6574\u5f71\u54cd\u3002
\u7f51\u4f20\u7684\u8ba95\u67081\u65e5\u4e4b\u524d\u628a17%\u300111%\u8fdb\u9879\u7a0e\u53d1\u7968\u5168\u90e8\u62b5\u6263\uff0c\u5426\u5219\u4e4b\u540e\u4e0d\u5141\u8bb8\u62b5\u6263\u662f\u8bef\u5bfc\u3002
1\u3001\u5047\u59822018\u5e745\u67081\u65e5\u524d\u5728\u7533\u62a5\u65f6\u6309\u716717/11%\u7a0e\u7387\u586b\u5165\u201c\u672a\u5f00\u5177\u53d1\u7968\u201d\u680f\u30025\u67081\u65e5\u4ee5\u540e\uff0c\u8d2d\u8d27\u65b9\u4e3e\u62a5\u672a\u5f00\u5177\u53d1\u7968\uff0c\u8be5\u5355\u4f4d\u63a5\u53d7\u5904\u7f5a\u540e\u9700\u8865\u5f00\u5177\u53d1\u7968\uff0c\u95ee\u5f00\u7968\u7a0e\u7387\u5e94\u662f\u591a\u5c11\uff1f\u5982\u4f55\u7533\u62a5\uff1f
\u7b54\uff1a\u5f00\u517717%/11%\u7a0e\u7387\u7684\u53d1\u7968\u3002\u7533\u62a5\u65f6\uff0c\u53ef\u5c06\u201c\u672a\u5f00\u5177\u53d1\u7968\u201d\u51b2\u51cf\u540e\uff0c\u6309\u716717%/11%\u7a0e\u7387\u7533\u62a5\u3002
2\u3001\u8c03\u6574\u589e\u503c\u7a0e\u7a0e\u7387\u540e\uff0c\u5bf9\u4e8e2018\u5e745\u67081\u65e5\u524d\u5df2\u5f00\u517717/11%\u7684\u53d1\u7968\uff0c\u57285\u67081\u65e5\u540e\u53d1\u751f\u5f00\u7968\u6709\u8bef\u51b2\u7ea2\u91cd\u5f00\u3001\u9500\u552e\u9000\u56de\u3001\u4f5c\u5e9f\u91cd\u5f00\u7684\u60c5\u51b5\uff0c\u5e94\u6309\u7167\u4ec0\u4e48\u7a0e\u7387\u5f00\u5177\uff1f
\u7b54\uff1a\u57282018\u5e745\u67081\u65e5\u540e\u53d1\u751f\u5f00\u7968\u6709\u8bef\u51b2\u7ea2\u91cd\u5f00\u3001\u9500\u552e\u9000\u56de\u3001\u4f5c\u5e9f\u91cd\u5f00\u7684\u60c5\u51b5\uff0c\u5e94\u6309\u7167\u7eb3\u7a0e\u4e49\u52a1\u53d1\u751f\u65f6\u95f4\u6240\u9002\u7528\u7684\u7a0e\u7387\u5f00\u5177\u53d1\u7968\uff0c\u5373\u5bf9\u4e8e2018\u5e745\u67081\u65e5\u524d\u53d1\u751f\u7684\u4e1a\u52a1\uff0c\u5e94\u6309\u716717%/11%\u7a0e\u7387\u5f00\u5177\u53d1\u7968\u3002
3\u30012018\u5e744\u670830\u65e5\u4e4b\u524d\u53d1\u751f\u7684\u4e1a\u52a1\uff0c5\u67081\u65e5\u4e4b\u540e\u600e\u4e48\u5f00\u7968\uff1f
\u7b54\uff1a2018\u5e744\u670830\u65e5\u4ee5\u524d\u5df2\u7533\u62a5\u786e\u8ba4\u9500\u552e\uff08\u7eb3\u7a0e\u4e49\u52a1\u53d1\u751f\uff09\u5c1a\u672a\u5f00\u7968\u7684\uff0c\u4ecd\u53ef\u630917%/11%\u7a0e\u7387\u5f00\u5177\u589e\u503c\u7a0e\u53d1\u7968\uff0c\u5176\u4f59\u630916%/10%\u7a0e\u7387\u5f00\u5177\u589e\u503c\u7a0e\u53d1\u7968\u3002
\u7533\u660e\uff1a\u53c2\u800313%\u51cf\u5e76\u7a0e\u7387\u4e3a11%\u7684\u5404\u5730\u7a0e\u52a1\u673a\u5173\u5b9e\u52a1\u64cd\u4f5c\uff0c\u5982\u51fa\u65b0\u603b\u5c40\u516c\u544a\u6216\u8005\u65b0\u6587\u4ef6\uff0c\u4ee5\u65b0\u6587\u4ef6\u4e3a\u51c6\u3002
4\u30015\u67081\u65e5\u4e4b\u524d\u6309\u716717%\u300111%\u505a\u4e86\u672a\u5f00\u7968\u6536\u5165\u7533\u62a5\uff0c5\u67081\u65e5\u4e4b\u540e\u8865\u5f00\u53d1\u7968\u6309\u4ec0\u4e48\u7a0e\u7387\u554a\uff1f
\u7b54\uff1a\u4e5f\u5e94\u8be5\u5f0017%\u300111%\u3002
\u6bd4\u5982\uff0cA\u516c\u53f82018\u5e744\u6708\u53d1\u751f\u4e86\u4e00\u7b14\u5e94\u7a0e\u6536\u5165\uff0c\u91d1\u989d100\uff0c\u7a0e\u738717%\uff0c\u7a0e\u989d17\uff0c\u7531\u4e8e\u65e0\u6cd5\u53d6\u5f97\u5bf9\u65b9\u5f00\u7968\u4fe1\u606f\uff0c\u6682\u672a\u5f00\u7968\uff0c\u4f1a\u8ba1\u57285\u6708\u7533\u62a5\u8868\u8fdb\u884c\u4e86\u672a\u5f00\u7968\u6536\u5165\u7684\u7533\u62a5\u3002
2018\u5e745\u6708\uff0c\u5ba2\u6237\u63d0\u4f9b\u4e86\u5f00\u7968\u4fe1\u606f\uff0c\u8fd9\u4e2a\u65f6\u5019\u5e94\u8be5\u7ed9\u5ba2\u6237\u5f00\u517717%\u7684\u589e\u503c\u7a0e\u4e13\u7528\u53d1\u7968\uff0c\u800c\u4e0d\u662f\u5f0016%\u3002
\u56e0\u4e3a\u7eb3\u7a0e\u4e49\u52a1\u65f6\u95f4\u53d1\u751f\u57284\u6708\uff0c\u800c\u4e14\u672c\u8eab\u5df2\u7ecf\u6309\u716717%\u7533\u62a5\u8fc7\u4e86\u589e\u503c\u7a0e\u3002
\u5f53\u7136\uff0c\u8fd9\u79cd\u60c5\u51b5\u9700\u8981\u53bb\u7a0e\u52a1\u5c40\u5927\u5385\u8fdb\u884c\u7533\u62a5\uff0c\u7f51\u4e0a\u7533\u62a5\u6d89\u53ca\u6bd4\u5bf9\u65e0\u6cd5\u901a\u8fc7\u7684\u60c5\u51b5\u3002
5\u3001\u5982\u679c\u4f60\u662f\u5f3a\u52bf\u7684\u8d2d\u4e70\u65b9\uff0c\u53ef\u4ee5\u8ba9\u4f9b\u5e94\u5546\u63d0\u524d\u5f00\u7968\u3002
\u540c\u6837\u7684\u542b\u7a0e\u4ef7\u683c\uff0c\u5f53\u7136\u53d6\u5f9717%\u7684\u4e13\u7968\u4f1a\u6bd416%\u7684\u5212\u7b97\uff0c\u56e0\u4e3a\u62b5\u6263\u8fdb\u9879\u7a0e\u4f1a\u591a\u3002\u5982\u679c\u4f60\u8db3\u591f\u5f3a\u52bf\uff0c\u4f60\u5b8c\u5168\u53ef\u4ee5\u8ba9\u9500\u552e\u65b9\u63d0\u524d\u7ed9\u4f60\u5f00\u7968\u3002
\u6bd4\u5982\uff0cA\u516c\u53f8\u5411\u4f9b\u5e94\u5546\u91c7\u8d2d\u4e86\u4e00\u5957\u8bbe\u5907\uff0c2018\u5e744\u6708\u9884\u4ed8\u4e8650%\u7684\u8d27\u6b3e\u542b\u7a0e\u4ef7100\u7ed9\u4f9b\u5e94\u5546\uff0c\u7ea6\u5b9a2018\u5e745\u6708\u53d1\u8d27\u5e76\u5b89\u88c5\uff0c\u6b63\u5e38\u60c5\u51b5\u4e0b\uff0c\u4f9b\u5e94\u5546\u9884\u6536\u8d27\u6b3e\u662f\u4e0d\u4ea7\u751f\u589e\u503c\u7a0e\u7eb3\u7a0e\u4e49\u52a1\uff0c\u4e0d\u7528\u5f00\u7968\u548c\u7533\u62a5\u589e\u503c\u7a0e\u7684\u3002
\u4f46\u662fA\u516c\u53f8\u5f88\u5f3a\u52bf\uff0c\u8ba9\u5bf9\u65b9\u628a\u7968\u90fd\u5f00\u4e86\uff0c\u90a3\u4e48\u53ef\u62b5\u6263\u8fdb\u9879\u7a0e100/1.17*0.17=14.53,\u5982\u679c5\u67081\u65e5\u540e\u5f00\u7968\uff0c\u53ef\u62b5\u6263\u8fdb\u9879\u7a0e\u53ea\u6709100/1.16*0.16=13.79\u3002
6\u3001\u5982\u679c\u4f60\u662f\u5f3a\u52bf\u7684\u9500\u552e\u65b9\uff0c\u5207\u4e0d\u53ef\u62d6\u5ef6\u5f00\u7968\u3002
\u9500\u552e\u65b9\u8db3\u591f\u5f3a\u52bf\uff0c\u4f60\u4e5f\u4e0d\u80fd\u4e0d\u6309\u7eb3\u7a0e\u4e49\u52a1\u65f6\u95f4\u5f00\u7968\uff0c\u522b\u60f3\u7740\u73b0\u5728\u7684\u7968\u90fd\u62d6\u52305\u67081\u65e5\u540e\u5f00\u5177\u518d\u7533\u62a5\uff0c\u5982\u679c\u6545\u610f\u62d6\u5ef6\uff0c\u6ede\u7eb3\u91d1\u662f\u9003\u4e0d\u6389\u7684\u3002
\u7a0e\u6b3e\u4e0d\u662f\u60f3\u4ec0\u4e48\u7f34\uff0c\u5c31\u4ec0\u4e48\u65f6\u5019\u7f34\u3002\u4e00\u5207\u90fd\u5f97\u4e25\u683c\u6309\u7167\u589e\u503c\u7a0e\u6682\u884c\u6761\u4f8b\u89c4\u5b9a\u7684\u7eb3\u7a0e\u4e49\u52a1\u65f6\u95f4\u6765\u3002
A\u516c\u53f8\u5411\u4f9b\u5e94\u5546\u91c7\u8d2d\u4e86\u4e00\u6279\u8d27\u7269\uff0c2018\u5e744\u670815\u65e5\u5c31\u4ed8\u6b3e\u4e86\uff0c\u8d27\u7269\u4e5f\u6536\u5230\u4e86\uff0c\u5411\u4f9b\u5e94\u5546\u7d22\u53d6\u53d1\u7968\uff0c\u4f9b\u5e94\u5546\u8bf45\u67081\u65e5\u518d\u5f00\uff0c\u8fd9\u663e\u7136\u9519\u8bef\u7684\u3002
7\u3001\u8d2d\u9500\u53cc\u65b9\u5e94\u8be5\u534f\u5546\u597d\uff0c\u4e92\u5229\u5171\u8d62\u3002
\u6bd4\u5982\uff1aA\u516c\u53f8\u548c\u4f9b\u5e94\u55462018\u5e742\u6708\u7b7e\u8ba2\u4e86\u4e00\u4efd\u9500\u552e\u5408\u540c\uff0c\u7ea6\u5b9a\u542b\u7a0e\u4ef7100\u4e07\uff0c\u5f0017%\u589e\u503c\u7a0e\u53d1\u7968\uff0c\u7531\u4e8e\u8d27\u7269\u89812018\u5e746\u6708\u624d\u751f\u4ea7\u5b8c\u6bd5\u5e76\u53d1\u8d27\u5b89\u88c5\uff0c\u4f9b\u5e94\u5546\u8bf4\u5230\u65f6\u5019\u53ea\u80fd\u5f0016%\u7684\u53d1\u7968\u4e86\u3002
A\u516c\u53f8\u89c9\u5f97\u5f0016%\u53d1\u7968\u6709\u70b9\u4e8f\uff0c\u9700\u8981\u8c03\u6574\u5408\u540c\u4ef7\u683c\u3002\u7ecf\u8fc7\u534f\u5546\u4e0d\u542b\u7a0e\u5408\u540c\u4ef7\u4e0d\u53d8\uff0c\u76f8\u5e94\u8c03\u6574\u4e86\u7a0e\u91d1\u3002
\u4e0d\u542b\u7a0e\u5408\u540c\u4ef7=100/1.17=85.47
\u8c03\u6574\u540e\u7684\u542b\u7a0e\u5408\u540c\u4ef7=85.47*1.16=99.15\u3002
开票后要以发票为准做账，按正常的方法入账，预交的部分在你的账上也能看的到的。填申报表时有一项是期初未交税金，你把你提前交的部分以-1000填入此处，这样就可以了。
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绛旓細浣犵幇鍦ㄧ殑韬唤鏄竴鑸撼绋庝汉杩樻槸灏忚妯＄撼绋庝汉锛岃鏄竴鑸撼绋庝汉浣犺瀵规柟寮绁鐨勯噾棰濇槸1066007.1梅1.17瑕佹槸灏忚妯＄撼绋庝汉鏄1066007.1梅1銆03鍋氳处浣犲氨鎸夋甯哥殑涓氬姟璧板氨琛屼簡锛屽弽姝ｆ槸琛ヨ涔娌℃湁浠涔堛
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