本文解答了关于《减免及返还流转税的账务处理》相关内容，同时关于1、减免及返还流转税的账务处理流程,2、减免及返还流转税的账务处理办法,3、财政部关于减免和返还流转税的会计处理规定的通知,4、减免流转税是否计入收入,5、对企业减免或返还的流转税,的相关问答本篇文章福途教育网小编也整理了进来，希望对您有帮助。
减免及返还流转税的账务处理
BigDecimal yjsqmje = infoList.get(i).getYjsqmje();
num = yjsqmje.doubleValue();
for (int j = 0; j < bankAcctInfoList.size(); j++) {
//如果有其他的科目没有出现在 银行账户列表中
if(!bankAcctInfoList.get(j).getKmbh().equals(kmbh)){
AccountBean acctbeanOther = new AccountBean();
acctbeanOther.setKmbh(kmbh);
acctbeanOther.setJfje(0.0);
acctbeanOther.setDfje(0.0);
acctbeanList.add(acctbeanOther);
}
//判断科目代码是否在 银行账户列表中
if(bankAcctInfoList.get(j).getKmbh().equals(kmbh)){
AccountBean acctbean = new AccountBean();
acctbean.setKmbh(kmbh);
if(num>=0){
if((num-bankAcctInfoList.get(j).getKmye())>=0){
acctbean.setJfje(bankAcctInfoList.get(j).getKmye());
acctbean.setDfje(0.0);
num = num-bankAcctInfoList.get(j).getKmye();
}else{
acctbean.setJfje(num);
acctbean.setDfje(0.0);
num = 0.0;
}
}else{//如果是负数
if(-num-bankAcctInfoList.get(j).getKmye()>=0){
acctbean.setDfje(bankAcctInfoList.get(j).getKmye());
acctbean.setJfje(0.0);
num = num+bankAcctInfoList.get(j).getKmye();
}else{
acctbean.setDfje(-num);
acctbean.setJfje(0.0);
num = 0.0;
}
}
acctbeanList.add(acctbean);
if (num == 0.0) {
break;
}
}
}
}
}
for (int i = 0; i < acctbeanList.size(); i++) {
String djbh = wsDjIds[0];
AccountBean acctbean = acctbeanList.get(i);
kmbh = acctbean.getKmbh();
jfje = acctbean.getJfje();
dfje = acctbean.getDfje();
boolean b = recordDao.allocateTaxJmByCh(djbh, kmbh, jfje,dfje);
if (!b) {
map.put("state", false);
return map;
}
}
map.put("state", true);
map.put("msg","过帐成功！");
} catch (Exception e) {
e.printStackTrace();
map.put("state", false);
map.put("msg","减免凭证过帐失败！");
throw e;
}
return map;
}
public BigDecimal getYjsqmje(DzfYjBean info){
BigDecimal yjsqmje = new BigDecimal("0.00");
if (null != info) {
if(null!=info.getZfjgmje()){
yjsqmje = yjsqmje.subtract(info.getZfjgmje());
}
if(null!=info.getZldzfjgmje()){
yjsqmje = yjsqmje.subtract(info.getZldzfjgmje());
}
if(null!=info.getFNszldzfjgmje()){
yjsqmje = yjsqmje.subtract(info.getFNszldzfjgmje());
}
if(null!=info.getZlfdjgmje()){
yjsqmje = yjsqmje.subtract(info.getZlfdjgmje());
}
if(null!=info.getFNszlfdjgmje()){
yjsqmje = yjsqmje.subtract(info.getFNszlfdjgmje());
}
if(null!=info.getZjzfjgmje()){
yjsqmje = yjsqmje.subtract(info.getZjzfjgmje());
}
if(null!=info.getMbfjgmje()){
yjsqmje = yjsqmje.subtract(info.getMbfjgmje());
}
if(null!=info.getLwfjmje()){
yjsqmje = yjsqmje.add(info.getLwfjmje());
}
if(null!=info.getSbytfyjmje()){
yjsqmje = yjsqmje.add(info.getSbytfyjmje());
}
if(null!=info.getZfbfhfjgmje()){
yjsqmje = yjsqmje.add(info.getZfbfhfjgmje());
}
if(null!=info.getZxzzfjgmje()){
yjsqmje = yjsqmje.add(info.getZxzzfjgmje());
}
if(null!=info.getSkfhfjgmje()){
yjsqmje = yjsqmje.add(info.getSkfhfjgmje());
}
if(null!=info.getQtfjgmje()){
yjsqmje = yjsqmje.add(info.getQtfjgmje());
}
}
return yjsqmje;
}
}
总结：以上是编辑：【敏】整理及AI智能原创关于《减免及返还流转税的账务处理
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