当前位置:财税问题 >
實(shí)務(wù)
问题已解决
老師好,本來該減免的附加稅退回來了,該如何做分錄呢?謝謝



你好
之前做了計(jì)提的嗎
2022 01/17 18:28

84785039 

2022 01/17 18:35
老師好,計(jì)提了

郭老師 

2022 01/17 18:35
借銀行存款貸營(yíng)業(yè)外收入

84785039 

2022 01/17 18:39
之前做的是
借 稅金及附加 291.70
貸 應(yīng)交稅費(fèi) 教育費(fèi)附加 175.02
應(yīng)交稅費(fèi) 地方教育費(fèi)附加 116.68
然后繳納時(shí)
借 應(yīng)交稅費(fèi)
貸 銀行存款

郭老師 

2022 01/17 18:42
借銀行貸營(yíng)業(yè)外收入
或者借銀行貸應(yīng)交稅費(fèi)
借應(yīng)交稅費(fèi)借稅金及附加負(fù)數(shù)
一樣的
對(duì)所得稅一樣

84785039 

2022 01/17 18:42
如果沒有計(jì)提,如何做呢?謝謝老師

郭老師 

2022 01/17 18:45
借銀行貸應(yīng)交稅費(fèi)

84785039 

2022 01/17 18:51
謝謝老師
借銀行貸營(yíng)業(yè)外收入,這個(gè)是不就得交所得稅了嗎?我這樣理解對(duì)不?
借銀行 貸應(yīng)交稅費(fèi)
借 應(yīng)交稅費(fèi)
借稅金及附加
下邊這個(gè)是2個(gè)分錄 同時(shí)做嗎?

郭老師 

2022 01/17 18:52
好,做一個(gè)就可以的,選擇其中的一個(gè),我寫了或者(yùn)n
稅金及附加,你抵扣了企業(yè)所得稅的。
