請(qǐng)問(wèn)加計(jì)抵減的會(huì)計(jì)分錄如何做？

關(guān)于加計(jì)抵減的會(huì)計(jì)處理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