问题已解决
建筑行業(yè),10月交7.8.9月的增值稅附加稅企業(yè)所得稅怎么做分錄?要計(jì)提嗎
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你好
10月交7.8.9月的增值稅附加稅企業(yè)所得稅
借:應(yīng)交稅費(fèi)——未交增值稅,企業(yè)所得稅,附加稅
貸:銀行存款
需要在之前做相關(guān)計(jì)提分錄的
2020 10/13 15:00
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2020 10/13 15:01
可以分開(kāi)寫(xiě)具體點(diǎn)嗎
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2020 10/13 15:06
這個(gè)月已交7.8.9月的稅款怎么還是未交
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2020 10/13 15:12
你好,一般納稅人繳納增值稅,就是通過(guò)未交增值稅明細(xì)科目核算的
借:應(yīng)交稅費(fèi)——未交增值稅,
應(yīng)交稅費(fèi)——企業(yè)所得稅,
應(yīng)交稅費(fèi)——附加稅
貸:銀行存款
計(jì)提所得稅分錄是
借:所得稅費(fèi)用 ,
貸:應(yīng)交稅費(fèi)—企業(yè)所得稅
計(jì)提附加稅分錄是
借:稅金及附加 ,
貸:應(yīng)交稅費(fèi)——附加稅
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2020 10/13 15:13
是小規(guī)模
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2020 10/13 15:17
你好,小規(guī)模納稅人繳納增值稅的分錄就是
借:應(yīng)交稅費(fèi)——應(yīng)交增值稅,
貸:銀行存款
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2020 10/13 15:23
我是這樣寫(xiě)的
借應(yīng)交稅費(fèi)—印花稅
貸銀行存款
借應(yīng)交稅費(fèi)—城市維護(hù)建設(shè)費(fèi)
貸銀行存款
借應(yīng)交稅費(fèi)—應(yīng)交增值稅—銷(xiāo)項(xiàng)稅
貸銀行存款
7月繳納的這些分錄我都沒(méi)有做計(jì)提,因?yàn)槭切w模。這樣對(duì)嗎
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2020 10/13 15:24
但是在6月份做了計(jì)提,這樣可以嗎
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2020 10/13 15:27
6月份做的計(jì)提
借稅金及附加—城市維護(hù)建設(shè)稅
稅金及附加—印花稅
應(yīng)交稅費(fèi)—應(yīng)交城市維護(hù)建設(shè)稅
應(yīng)交稅費(fèi)—印花稅
這樣對(duì)嗎
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2020 10/13 15:34
你好,不對(duì),印花稅不需要計(jì)提
增值稅分錄是
借:應(yīng)收賬款 等科目 ,
貸:主營(yíng)業(yè)務(wù)收入 ,
應(yīng)交稅費(fèi)—應(yīng)交增值稅
借:應(yīng)交稅費(fèi)—應(yīng)交增值稅 ,
貸:銀行存款
附加稅分錄是
借:稅金及附加 ,
貸:應(yīng)交稅費(fèi)—附加稅
借:應(yīng)交稅費(fèi)—附加稅 ,
貸:銀行存款
印花稅分錄是
借:稅金及附加—印花稅 ,
貸:銀行存款
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2020 10/13 15:36
為什么是應(yīng)收賬款
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2020 10/13 15:41
你好,如果收入款項(xiàng)沒(méi)有收到,就是應(yīng)收賬款科目了
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2020 10/13 15:43
但是有些收到了,有些沒(méi)收到,那怎么知道
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2020 10/13 15:48
你好,有些收到了借方就通過(guò)銀行存款科目核算,有些沒(méi)收到就通過(guò)應(yīng)收賬款科目核算
收到或者沒(méi)有收到,作為單位的財(cái)務(wù),對(duì)款項(xiàng)有沒(méi)有收到應(yīng)當(dāng)是相當(dāng)清楚的啊
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2020 10/13 15:53
有點(diǎn)暈,好像每個(gè)人的做賬不一樣
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2020 10/13 16:02
你好,是 針對(duì)問(wèn)題還有什么疑問(wèn)嗎?
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