问题已解决
員工個(gè)人部分社保屬于基本工資的一部分嗎
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同學(xué)您好,這個(gè)不是的
2023 04/17 09:59
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易 老師 
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2023 04/17 10:00
只是個(gè)人社保從工資里扣
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2023 04/17 10:01
那為什么計(jì)提工資,里面還有個(gè)人部分社保
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易 老師 
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2023 04/17 10:09
需要代扣代繳社保
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易 老師 
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2023 04/17 10:09
但計(jì)提時(shí)不需要體現(xiàn),應(yīng)是企業(yè)管理設(shè)的的要求,一般沒有必要
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2023 04/17 10:12
老師,請(qǐng)問計(jì)提社保分錄怎么寫呢
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2023 04/17 10:18
同學(xué)您好,一、借:管理費(fèi)用——社保費(fèi)
貸:應(yīng)付職工薪酬——社保費(fèi)
二、借:應(yīng)付職工薪酬——社保費(fèi)
其他應(yīng)付款社保
貸: 銀行存款、其他應(yīng)收款)
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2023 04/17 10:24
這樣的話,其他應(yīng)付款社保就會(huì)一直掛賬面上,虛增負(fù)債
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2023 04/17 10:29
這個(gè)是發(fā)工資扣的個(gè)人社保有貸方的
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2023 04/17 10:45
假設(shè)工資3000.單位部分社保1000.個(gè)人社保300.計(jì)提工資借費(fèi)用工資3000.貸應(yīng)付職工薪酬3000
計(jì)提社保借費(fèi)用社保1000貸應(yīng)付職工薪酬社保1000
發(fā)放工資借應(yīng)付職工薪酬工資3000
貸銀行存款2700其他應(yīng)付款個(gè)人社保300.
繳納社保借應(yīng)付職工薪酬社保1000其他應(yīng)付款個(gè)人社保300貸銀行存款1300如果這樣的話,管理費(fèi)用里面就提了300個(gè)人部分社保
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2023 04/17 10:51
是的沒錯(cuò), 是這樣的
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2023 04/17 10:54
老師,管理費(fèi)用中的個(gè)人部分社保能否企業(yè)所得稅稅收扣除呢
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易 老師 
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2023 04/17 11:34
同學(xué)您好,公司部分可以,個(gè)人部分一般不可以
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2023 04/17 11:38
那分錄已經(jīng)把個(gè)人部分計(jì)入費(fèi)用,怎么處理比較好呢
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2023 04/17 11:59
同學(xué)您好,之前的賬是怎樣做的
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2023 04/17 12:01
就是這樣做的,然后過不去這個(gè)坎總覺得個(gè)人部分社保間接計(jì)入了費(fèi)用不合理
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2023 04/17 12:03
同學(xué)您好,你好,可以這樣記的, 沒問題
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2023 04/17 12:05
大家都是這么做的,老師也這么教的,我也就沒什么好糾結(jié)的,是吧老師
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易 老師 
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2023 04/17 12:05
實(shí)際上沒有將個(gè)人部分入公司費(fèi)用,只做了工資的發(fā)放工資借應(yīng)付職工薪酬工資3000
貸銀行存款2700其他應(yīng)付款個(gè)人社保300.,這個(gè)300是3000里扣出來了
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2023 04/17 12:09
但是這個(gè)應(yīng)付職工薪酬三千在計(jì)提時(shí)候含費(fèi)用了
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2023 04/17 12:10
同學(xué)您好,假設(shè)工資3000沒有按3300計(jì)就是不含的
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