進(jìn)項(xiàng)稅額轉(zhuǎn)出賬務(wù)處理是什么?
一般情況下增值稅進(jìn)項(xiàng)稅額是在企業(yè)購(gòu)進(jìn)貨物或勞務(wù)時(shí)所產(chǎn)生的,但是經(jīng)常會(huì)發(fā)生一些情況導(dǎo)致進(jìn)項(xiàng)稅額無(wú)法抵扣,此時(shí)則應(yīng)將進(jìn)項(xiàng)稅額進(jìn)行轉(zhuǎn)出處理。對(duì)于進(jìn)項(xiàng)稅額轉(zhuǎn)出如何做賬?