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請(qǐng)問(wèn)企業(yè)進(jìn)行個(gè)人所得稅更正申報(bào)2019年個(gè)稅,補(bǔ)繳了100塊錢(qián)個(gè)稅,滯納金20,怎么做賬呢
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您好,
借:應(yīng)交個(gè)稅100
營(yíng)業(yè)外支出20
貸:銀行存款120
2020 05/13 23:36
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2020 05/14 08:59
補(bǔ)繳的個(gè)稅 追要不回來(lái)了,由公司承擔(dān)了
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2020 05/14 09:00
而且稅款是19年的呢
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路老師 
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2020 05/14 10:52
如果個(gè)稅當(dāng)時(shí)沒(méi)有計(jì)提,就直接統(tǒng)一計(jì)入營(yíng)業(yè)外支出
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路老師 
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2020 05/14 10:54
雖然是19年,但是這些罰款滯納金就放在今年做賬
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2020 05/14 11:13
個(gè)稅當(dāng)時(shí)計(jì)提的
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2020 05/14 11:14
當(dāng)時(shí)是計(jì)提的,那就
借:應(yīng)交個(gè)稅100
營(yíng)業(yè)外支出20
貸:銀行存款12
這個(gè)分錄嗎?
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路老師 
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2020 05/14 11:23
是的,已經(jīng)計(jì)提就這么做
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