農(nóng)產(chǎn)品進(jìn)項(xiàng)稅額轉(zhuǎn)出如何寫會(huì)計(jì)分錄?
農(nóng)業(yè)生產(chǎn)者享受國(guó)家稅法優(yōu)惠,生產(chǎn)的農(nóng)產(chǎn)品,屬于國(guó)家免征稅費(fèi)的產(chǎn)品,其進(jìn)項(xiàng)抵扣可以扣除,有時(shí)也需要將進(jìn)項(xiàng)稅做轉(zhuǎn)出處理,對(duì)于農(nóng)產(chǎn)品進(jìn)項(xiàng)稅額轉(zhuǎn)出,應(yīng)如何寫會(huì)計(jì)分錄?