问题已解决
我現(xiàn)在在事業(yè)單位做會計,收到勞務(wù)發(fā)票來單位報賬要怎么做賬務(wù)處理?



借,業(yè)務(wù)活動費用
貸,應(yīng)付賬款
2022 10/31 19:59

84784958 

2022 10/31 20:03
勞務(wù)發(fā)票超過800元的不是要代扣代繳個人所得稅嗎?在實際操作中要怎么做?

陳詩晗老師 

2022 10/31 20:07
是的,那你在付款的時候就是借應(yīng)付賬款,貸銀行存款,同時貸應(yīng)交稅費,個人所得稅。

84784958 

2022 10/31 20:13
例如今天收到一張1萬元的勞務(wù)發(fā)票并且已經(jīng)通過領(lǐng)導(dǎo)審批可以支付的情況下,我應(yīng)該怎么支付并做會計分錄?

陳詩晗老師 

2022 10/31 20:17
借應(yīng)付賬款10000,貸銀行存款8400,同時貸應(yīng)交稅費,個人所得稅。1600

84784958 

2022 10/31 20:18
個人所得稅不是20%的預(yù)交率嗎?

陳詩晗老師 

2022 10/31 20:19
但是呢,有20%的扣除數(shù)啊,就相當(dāng)于1萬減去1萬乘以20%,在計算那個個人所得稅,20%就相當(dāng)于是8000乘以百分之二十一千六啊。

84784958 

2022 10/31 21:22
我們報賬程序是從財政集中支付的,1萬元的發(fā)票只支付給報賬方8400元,另外代扣的1600元支付到哪里呢?

陳詩晗老師 

2022 10/31 21:41
有稅務(wù)局的呀,因為這個是代扣代繳的稅。

84784958 

2022 10/31 21:43
代扣代繳也是每個月在申報個稅的時候在自然人電子稅務(wù)局申報嗎?在會計學(xué)堂有類似的課程觀看嗎?

陳詩晗老師 

2022 10/31 21:43
對了,也是在自然人納稅申報系統(tǒng)里面申報的,有相關(guān)的課程,但是課程你要問一下那個網(wǎng)頁的客服。

84784958 

2022 10/31 21:46
自然人電子稅務(wù)局是按月申報的,那我每個月收到的勞務(wù)費發(fā)票要代扣個人所得稅,那不是要在自然人申報個稅后再統(tǒng)一給他們報賬?

陳詩晗老師 

2022 10/31 22:08
你申報后
借,應(yīng)交稅費-個稅
貸,銀行存款

84784958 

2022 10/31 22:57
事業(yè)單位沒有銀行存款這個科目,出納如何操作?

陳詩晗老師 

2022 11/01 08:50
事業(yè)單位也有這個科目的。財務(wù)會計用這個科目?
