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契稅,車(chē)輛購(gòu)置稅,耕地占用稅,印花稅,不通過(guò)應(yīng)交稅費(fèi)核算,對(duì)不對(duì)? 哪些稅不通過(guò)稅金及附加?
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你好,契稅,車(chē)輛購(gòu)置稅,耕地占用稅,印花稅是不通過(guò)應(yīng)交稅費(fèi)核算,是正確的
不通過(guò)稅金及附加核算的有增值稅,企業(yè)所得稅,契稅,車(chē)輛購(gòu)置稅,耕地占用稅等稅款
2020 02/24 11:17
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2020 02/24 11:18
印花稅也不通過(guò)稅金及附加嗎?
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2020 02/24 11:19
你好,印花稅是通過(guò)稅金及附加科目核算的
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2020 02/24 11:25
應(yīng)交稅費(fèi)和稅金及附加有什么區(qū)別?總是容易混亂
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2020 02/24 11:28
你好
應(yīng)交稅費(fèi)是負(fù)債科目,而稅金及附加是損益科目
比如計(jì)提附加稅,借;稅金及附加,貸;應(yīng)交稅費(fèi)——附加稅,就會(huì)同時(shí)涉及這兩個(gè)科目
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2020 02/24 11:46
契稅,耕地占用稅,車(chē)輛購(gòu)置稅是不是入成本,??印花稅不需要預(yù)提,借:稅金及附加 貸:銀行存款
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2020 02/24 11:47
你好,契稅,耕地占用稅,車(chē)輛購(gòu)置稅通常是計(jì)入相關(guān)資產(chǎn)成本
比如計(jì)入在建工程,開(kāi)發(fā)成本,固定資產(chǎn)科目
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