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公司股東分紅怎么繳納個(gè)人所得稅,怎么申報(bào)?
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你好,公司股東分紅個(gè)稅是20% 的,自然人電子稅務(wù)局扣繳端——實(shí)名采集——綜合所得申報(bào)——分紅所得申報(bào)
2022 01/12 11:16
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2022 01/12 11:34
老師,你好,如果年底分紅200萬,怎么賬務(wù)處理
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2022 01/12 11:35
除非你放在2021年的賬套里面
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2022 01/12 11:49
就是放在21年啊 但是賬務(wù)怎么處理,請老師賜教
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紫藤老師 
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2022 01/12 12:15
您好,股東分紅根據(jù)不同的階段有以下分錄:
1、董事會決議,確定分配金額,借:利潤分配-未分配利潤,貸:應(yīng)付股利;?
2、分紅,借:應(yīng)付股利,貸:銀行存款/庫存現(xiàn)金;?
3、代扣個(gè)人所得稅,借:應(yīng)付股利,貸:應(yīng)交稅費(fèi)-應(yīng)交個(gè)人所得稅;?
4、代繳個(gè)人所得稅,借:應(yīng)交稅費(fèi),貸:銀行存款/庫存現(xiàn)金。
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