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51问答网 > 企业转出以前年度增值税要如何做分录，如涉及固定资产的进项税，是否可以从固定资产科目走

企业转出以前年度增值税要如何做分录，如涉及固定资产的进项税，是否可以从固定资产科目走

2025-03-14 22:48:33

推荐回答（1个）

回答1：

所谓增值税进项税额转出是将那些按税法规定不能抵扣，但购进时已作抵扣的进项税额如数转出，在数额上是一进一出，进出相等的。因此，涉及以前年度的进项税额转出，应值如下分录：
（1）转出时
借：以前年度损益调整
贷：应交税费应—交增值税—进项税额转出
（2）结转应交增值税时
借：应交税费—应交增值税—进项税额转出
贷：应交税费—未交增值税
（3）涉及购进固定资产进项税额转出的
借：固定资产
贷：以前年度损益调整

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