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老師,假如員工工資5000元,個(gè)人部份社保公司承擔(dān),員工工資實(shí)發(fā)也是5000元,那分錄怎么做呢,個(gè)人部份計(jì)入到哪里,要計(jì)算個(gè)稅嗎?謝謝!
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這個(gè)是個(gè)人部分及5000元屬于全部交稅的金額。就是個(gè)人部分也是工資。
2019 09/10 14:57
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2019 09/10 15:01
不是計(jì)入營業(yè)外支出嗎?我申報(bào)工資時(shí)是按5000元申報(bào)還是加上社保人個(gè)部份,那跟我工資表不是對(duì)不上嗎?
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江老師 
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2019 09/10 15:03
這個(gè)你想本來是個(gè)人承擔(dān)的社保,但公司承擔(dān)了,就是屬于個(gè)人社保屬于公司給個(gè)人的補(bǔ)貼,就是計(jì)入應(yīng)發(fā)工資,合并納稅。這部分如果是計(jì)入公司的社保費(fèi)用,不能在企業(yè)所得稅稅前列支。如果是計(jì)入工資申報(bào),也可以在稅前列支的。
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2019 09/10 15:21
對(duì)的,那老師,我有幾點(diǎn)不明白,1.我不知道怎么做分錄,2.工資表上我是不是做應(yīng)發(fā)工資及實(shí)發(fā)都是5000元 3.申報(bào)個(gè)稅時(shí)收入是填5000+個(gè)人部份社保?麻煩你了,謝謝!
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2019 09/10 15:31
這個(gè)做工資時(shí)就是工資表上的應(yīng)發(fā)工資是“實(shí)發(fā)工資+個(gè)人社?!保蹅€(gè)人社保,最后實(shí)發(fā)工資
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2019 09/10 15:33
哦,就是跟代扣代繳一樣,只不過我的應(yīng)發(fā)工資里要把個(gè)人部份加進(jìn)去,發(fā)放工資時(shí)再扣繳個(gè)人部份,實(shí)發(fā)還是5000元對(duì)嗎?
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2019 09/10 15:34
是的,就是這樣的。相當(dāng)于你們的應(yīng)發(fā)工資數(shù)據(jù),增加了個(gè)人社保的數(shù)據(jù)
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2019 09/10 15:37
哦!好的,謝謝老師!
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2019 09/10 15:46
有不明白的問題再咨詢
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