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代理进口免税货物零税率发票账务处理? - 北京代理记账

代理进口免税货物零税率发票账务处理?

2021-04-01上一篇 : |下一篇 :

代理进口免税货物零税率发票账务处理? 资讯 第1张

一般纳税人进口货物,应按照海关提供的完税凭证上注明的增值税额和货物价款,借记“材料采购”、“应交税金——应交增值税(进项税额)”账户,贷记“银行存款”等账户,代理进口免税货物零税率发票账务处理最大的不同就是按照购买货款入账,不计税金。

如果是进口免税货物,此类发票会计分录时,无需计提增值税。也不存在增值税以及营业外收入的概念;如果是进口零税率货物,进口发票的进项税额是可以抵扣的,这是两个不同的处理

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