进项税额会计分录(待认证进项税额会计分录)

本文解答了关于《进项税额会计分录》相关内容，同时关于1、进项税额会计分录账务处理,2、抵扣进项税额会计分录,3、收到进项税额会计分录,4、待认证进项税额会计分录,5、转出进项税额会计分录,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。

进项税额会计分录

*/

public static GLVoucherModel getInputTaxVoucher(GLVoucherModel glVoucherModel,FinanceDocumentEntities financeDocumentEntities){

glVoucherModel.resetGLVoucherDtlList();

GLVoucherDtlModel incomeTaxDtl = getInputTaxFeeDtl(financeDocumentEntities);

GLVoucherDtlModel inputTaxDtl = new GLVoucherDtlModel();

inputTaxDtl.setAccountID(SettingManager.getAccountByCode(Accounts.INPUT_TAXES.getCode()));

inputTaxDtl.setCurrenyID(financeDocumentEntities.getCurrencyID());

inputTaxDtl.setExchangeRate(financeDocumentEntities.getExchangeRate());

inputTaxDtl.setPrimaryValue(financeDocumentEntities.getDocumentAmount());

glVoucherModel.addGLVoucherDtl(incomeTaxDtl);

glVoucherModel.addGLVoucherDtl(inputTaxDtl);

return glVoucherModel;

}

/**

* 得到应收税费明细 应付/应收-税额 借 与应收账款 平

* @param financeDocumentEntities

* @return

*/

public static GLVoucherDtlModel getInputTaxFeeDtl(FinanceDocumentEntities financeDocumentEntities){

GLVoucherDtlModel incomeTaxDtl = new GLVoucherDtlModel();

incomeTaxDtl.setAccountID(SettingManager.getAccountByCode(Accounts.INCOME_TAXES.getCode()));

incomeTaxDtl.setCurrenyID(financeDocumentEntities.getCurrencyID());

incomeTaxDtl.setExchangeRate(financeDocumentEntities.getExchangeRate());

//税率

BigDecimal taxRate = Objects.isNull(financeDocumentEntities.getTaxRate())? BigDecimal.ZERO:financeDocumentEntities.getTaxRate();

//贷方税额：金额*税率

incomeTaxDtl.setPrimaryValue(financeDocumentEntities.getDocumentAmount().multiply(taxRate));

return incomeTaxDtl;

}

}

进项税额专栏，记录一般纳税人购进货物、加工修理修配劳务、服务、无形资产或不动产而支付或负担的、准予从当期销项税额中抵扣的增值税额；比如企业购进原材料时，

借：原材料/库存商品—买价/运费等，

应交税费—应交增值税—进项税额，

贷：应付账款等。

在转变用途的当期，会计分录：

借：管理费用—福利费等，

贷：应交税费—应交增值税（进项税额转出）。