当前位置:财税问题 >
實(shí)務(wù)
问题已解决
個(gè)人獨(dú)資企業(yè) 老板拿錢(qián)要怎么做賬



你好,這個(gè)是老板向個(gè)人獨(dú)資企業(yè)借款,還是給老板分紅?
2019 03/25 15:22

84784996 

2019 03/25 16:09
就是老板拿錢(qián)用,公司賺的錢(qián)拿出來(lái)私用,公司是獨(dú)資的

鄒老師 

2019 03/25 16:12
你好,那到底是老板向個(gè)人獨(dú)資企業(yè)借款,還是給老板分紅?

84784996 

2019 03/25 16:33
我就想問(wèn)問(wèn)老師這樣的情況算老板借款還是老板分紅哪個(gè)適合?

鄒老師 

2019 03/25 16:40
你好,如果從納稅角度,當(dāng)然是借款合適的

84784996 

2019 03/27 10:29
老師,個(gè)人獨(dú)資企業(yè)每個(gè)季度產(chǎn)生利潤(rùn)交的所得稅就是個(gè)人所得稅,所以拿的是利潤(rùn)的話就不需要重復(fù)交稅了,是不是這樣的

鄒老師 

2019 03/27 10:30
你好,之后再分配是不需要繳納個(gè)人所得稅的

84784996 

2019 03/27 12:16
那我做會(huì)計(jì)分錄要怎么做呀?

鄒老師 

2019 03/27 12:17
你好,分紅這樣做分錄
借;利潤(rùn)分配——應(yīng)付利潤(rùn) 貸;應(yīng)付利潤(rùn)
借;應(yīng)付利潤(rùn) 貸;銀行存款

84784996 

2019 03/27 12:17
比如第一季度利潤(rùn)20萬(wàn),這個(gè)20萬(wàn)匯款到老板個(gè)人賬戶,這筆支持我要怎么做會(huì)計(jì)分錄?借什么?

鄒老師 

2019 03/27 12:18
你好,分紅這樣做分錄
借;利潤(rùn)分配——應(yīng)付利潤(rùn) 貸;應(yīng)付利潤(rùn)
借;應(yīng)付利潤(rùn) 貸;銀行存款
