当前位置:财税问题 >
會(huì)計(jì)實(shí)務(wù)
问题已解决
土地增值稅計(jì)入稅金及附加科目嗎



根據(jù)《企業(yè)會(huì)計(jì)準(zhǔn)則》的規(guī)定,土地增值稅屬于企業(yè)所得稅的一種,應(yīng)當(dāng)計(jì)入稅金及附加科目。具體來(lái)說(shuō),在企業(yè)會(huì)計(jì)中,土地增值稅應(yīng)當(dāng)計(jì)入“應(yīng)交稅費(fèi)”科目下的“企業(yè)所得稅”子科目。
2023-07-19 13:11:48
