问题已解决
請問老師,計提福利費的基數是用應付職工薪酬的本期借方發(fā)生額還是貸方發(fā)生額?
FAILED
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您好,實務中是用你實際發(fā)生額去計提,你這樣按比例計提,沒有發(fā)生匯算清繳不方便納稅調增啊,那個申報表福利費是按第一欄工資14%自動扣除納稅調增,自己填寫不了,要是你發(fā)生比賬載金額小那會造成后續(xù)少交稅
2022 01/25 08:41
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2022 01/25 08:43
匯算清繳的時候,我?填寫工資總額吧?我填寫工資總額的數是從科目余額表取的數吧?取貸方數就是本期放到費用和成本的數呀?
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2022 01/25 08:46
工資總額,這個賬載金額取得是應付職工薪酬貸方累計數,
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2022 01/25 08:47
福利費賬載金額填寫你應付職工薪酬福利費貸方累計數(你實際發(fā)生額不是計提)
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2022 01/25 08:48
那么計提福利費的基數也就是這個貸方數對吧,這個表是1-12月的科目余額表
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2022 01/25 08:48
我說這個前提是你做賬都通過應付職工薪酬
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2022 01/25 08:49
都通過應付職工薪酬做賬了
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2022 01/25 08:50
工資總額,這個賬載金額取得是應付職工薪酬貸方累計數,福利費賬載金額填寫你應付職工薪酬福利費貸方累計數(你實際發(fā)生額不是計提)計提就是按你實際發(fā)生額去計提,沒有發(fā)生不計提
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