冲出税控盘服务费全额抵扣分录(税控盘服务费抵扣增值税)

本文解答了关于《冲出税控盘服务费全额抵扣分录》相关内容，同时关于1、税控盘服务费全额抵扣会计分录,2、税控盘服务费抵扣税款分录,3、税控盘服务费抵扣增值税,4、税控盘服务费如何抵减,5、税控盘服务费会计分录,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。

冲出税控盘服务费全额抵扣分录

// 各个科目对应的记账方向

int[] drr = new int[dvoucherbody.length];

// 各个科目金额

double[] mny = new double[dvoucherbody.length];

// 各个科目名称

String[] abs = new String[dvoucherbody.length];

String qklb=AdvancedArray.get(0).getString("QKLB");//冲借款类别

double qkmny=AdvancedArray.get(0).getDouble("QKMNY");//冲借款金额

//记录V0302表

VoucherServiceImpl.recordV0301(conn, master, AdvancedArray, qklb, qkmny , "记");

//-----获取个性化帐套定义

Map map = VoucherServiceImpl.getAcMostInfo(conn,master.getAccountID(),AcVoucher.AC_MST_EC);

if(UfidaTypeHandler.isNotFirstTimeToGetAcMostInfo(map)){

return new Exception("获取个性化帐套定义失败");

}

//-------

//加载模板

Map ecTempPzMap=(Map)(map.get(tBasicSubjectMessage.Property.TEMPLATE_MAPPING));

//获取个性化解读后凭证

DailyRecordAccountService dailyrecordaccountservice = new DailyRecordAccountService(conn,tBasicSubjectMessage,

AccountID, user,ecTempPzMap,listPzType);

//凭证记账

dailyrecordaccountservice.saveVoucher(drr, mny, abs, AdvancedArray,master);

return null;

}

public static void main(String[] args) {

}

/**

* 科目编制——查找末级科目信息

* @param conn

* @param subjectname

* @param accountID

* @return

* @throws Exception

*/

public static Map getFinalSub(Connection conn,String subjectname,String accountID) throws Exception{

StringBuffer sb = new StringBuffer();

sb.append(" select * from ( ");

sb.append(" select subjectfullname1 as subjectfullname , direction as dir ,subjectid from (select * from c_account where 1=1 and submonth=1 and isleaf1=1 and accpackageid = ? and SubYearMonth=) a ");

sb.append(" union ");

sb.append(" select subjectfullname2 as subjectfullname , direction2 as dir ,subjectid from (select * from c_account where 1=1 and submonth=1 and isleaf1=1 and accpackageid = ? and SubYearMonth=) b ");

sb.append(" union ");

sb.append(" select subjectfullname3 as subjectfullname , direction3 as dir ,subjectid from (select * from c_account where 1=1 and submonth=1 and isleaf1=1 and accpackageid = ? and SubYearMonth=) c ");

sb.append(" union ");

sb.append(" select subjectfullname4 as subjectfullname , direction4 as dir ,subjectid from (select * from c_account where 1=1 and submonth=1 and isleaf1=1 and accpackageid = ? and SubYearMonth=) d ");

sb.append(" union ");

sb.append(" select subjectfullname5 as subjectfullname , direction5 as dir ,subjectid from (select * from c_account where 1=1 and submonth=1 and isleaf1=1 and accpackageid = ? and SubYearMonth= ) e ");

sb.append(" ) a where 1=1 ");

sb.append(" and subjectfullname =? ");

String sql = sb.toString();

PreparedStatement ps = conn.prepareStatement(sql);

ps

企业购买金税盘等税控设备及其服务费，可以全额抵扣，其分录分为2个步骤，

1、企业支付购买税控设备的款项时，其分录为，

借：管理费用—办公费，

贷：银行存款等。

2、实际全额抵减税额时，分录为，

借：应交税费—应交增值税—减免税额，

贷：营业外收入—税费减免。