问题已解决
我們是代賬公司,給客戶公司報個稅,有員工超5000報個稅,有交社保,這個工資表是按扣除社保后給的實發(fā)工資嗎?我報個稅是不是也是按實發(fā)工資填申報金額?
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你好,個稅申報是按應(yīng)發(fā)工資,不是實發(fā)工資
2022 02/13 16:32
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2022 02/13 16:52
那按應(yīng)發(fā)計提,等到銀行發(fā)放的時候不是計提和發(fā)放不一致嗎?
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2022 02/13 17:02
你好,參考一下
計提時:
借:管理費用/銷售費用/制造費用/生產(chǎn)成本--工資(應(yīng)發(fā)數(shù))
貸:應(yīng)付職工薪酬--工資(應(yīng)發(fā)數(shù))
發(fā)放時:
借:應(yīng)付職工薪酬--工資(應(yīng)發(fā)數(shù))
貸:應(yīng)交稅費--應(yīng)交個人所得稅
其他應(yīng)收款--社保、住房公積金
庫存現(xiàn)金/銀行存款(實發(fā)數(shù))
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2022 02/13 18:30
其他應(yīng)收款就是員工工資扣除的個人社保部分嗎?
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2022 02/13 18:37
是的呢,你的理解正確
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