问题已解决
老師你好,我們工地上工人的吃飯生活費(fèi)沒有發(fā)票可以附列清單和收據(jù)入賬嗎?
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張艷老師
金牌答疑老师
职称:注冊(cè)會(huì)計(jì)師,省會(huì)計(jì)領(lǐng)軍人才,中級(jí)會(huì)計(jì)師,中級(jí)經(jīng)濟(jì)師
可以是可以,但是建議咨詢一下專管員,看當(dāng)?shù)囟惥质欠裾J(rèn)證這種方式,有的地方稅局是認(rèn)可的。
2019 07/24 09:42
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2019 07/24 09:42
一般情況不認(rèn)可會(huì)怎么?
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張艷老師 
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2019 07/24 09:43
不認(rèn)可的話,不影響會(huì)計(jì)處理的。只是所得稅匯算清繳時(shí),要做納稅調(diào)整。
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2019 07/24 09:44
老師分錄可以寫一個(gè)嗎?
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張艷老師 
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2019 07/24 09:45
借:工程施工--間接費(fèi)用--福利費(fèi)
貸:庫存現(xiàn)金等
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2019 07/24 09:46
福利費(fèi)改成生活費(fèi)可以嗎?
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張艷老師 
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2019 07/24 09:46
可以的,都是員工福利費(fèi)性質(zhì)。
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2019 07/24 09:47
這個(gè)是員工福利性質(zhì)那意思還需要上稅嗎?
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張艷老師 
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2019 07/24 09:49
像這種吃飯的生活費(fèi)是不交納個(gè)稅的。
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2019 07/24 09:55
老師,可以不設(shè)二級(jí)科目直接工程施工-生活費(fèi)嗎?
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2019 07/24 09:56
這個(gè)不屬于直接工程施工成本費(fèi)用支出的。是歸集到間接費(fèi)用科目的。
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