问题已解决
老師,你好,請問建筑業(yè)外地預(yù)繳的這些稅怎么做賬務(wù)處理!
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你好,交納增值稅的賬務(wù)處理。
1.交納當月應(yīng)交增值稅的賬務(wù)處理。企業(yè)交納當月應(yīng)交的增值稅,借記“應(yīng)交稅費——應(yīng)交增值稅(已交稅金)”科目(小規(guī)模納稅人應(yīng)借記“應(yīng)交稅費——應(yīng)交增值稅”科目),貸記“銀行存款”科目。
2.交納以前期間未交增值稅的賬務(wù)處理。企業(yè)交納以前期間未交的增值稅,借記“應(yīng)交稅費——未交增值稅”科目,貸記“銀行存款”科目。
3.預(yù)繳增值稅的賬務(wù)處理。企業(yè)預(yù)繳增值稅時,借記“應(yīng)交稅費——預(yù)交增值稅”科目,貸記“銀行存款”科目。月末,企業(yè)應(yīng)將“預(yù)交增值稅”明細科目余額轉(zhuǎn)入“未交增值稅”明細科目,借記“應(yīng)交稅費——未交增值稅”科目,貸記“應(yīng)交稅費——預(yù)交增值稅”科目。房地產(chǎn)開發(fā)企業(yè)等在預(yù)繳增值稅后,應(yīng)直至納稅義務(wù)發(fā)生時方可從“應(yīng)交稅費——預(yù)交增值稅”科目結(jié)轉(zhuǎn)至“應(yīng)交稅費——未交增值稅”科目。
2019 04/27 16:00
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2019 04/27 16:02
除了增值稅,附加稅,企業(yè)所得稅,個稅,印花稅怎么做賬務(wù)處理呢
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2019 04/27 16:04
你好,那就是借應(yīng)交稅費-各項 附加稅 貸銀行存款 然后,借稅金及附加 --各附加稅 貸應(yīng)交稅費-各項 附加稅 個稅如果是個人承擔的,就不用借稅金及附加
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2019 04/27 16:06
企業(yè)所得稅怎么做賬務(wù)呢
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2019 04/27 16:07
你好,借應(yīng)交稅費-企業(yè)所得稅 貸銀行存款 然后借所得稅費用 貸應(yīng)交稅費-企業(yè)所得稅
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2019 04/27 16:23
謝謝老師,就是預(yù)繳時候不計提,月末統(tǒng)一計提嗎 ?還是繳納后,緊接著寫,也就是按照老師上面的分錄寫
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2019 04/27 16:27
你好,繳納的當月做計提,可以緊接著,也可以月末,都可以
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2019 04/27 16:29
老師你好,對于預(yù)繳的這些稅可以先計提,再寫繳納的分錄嗎
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2019 04/27 16:31
個稅是公司交,我這樣寫借管理費用,貸應(yīng)交稅費_個稅,然后借應(yīng)交稅費_個稅,貸銀行存款 對嗎
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2019 04/27 16:37
你好,1,可以先預(yù)提的,2,這樣分錄對的
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2019 04/27 16:38
謝謝老師的解惑
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2019 04/27 16:40
不客氣,祝你成功,請為我五星評價,謝謝
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