问题已解决
個體工商戶繳納個稅的分錄?為什么是借:營業(yè)稅金及附加而不是借:所得稅費用?
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你好
個稅,并不是所得稅!所得稅費用泛指企業(yè)所得稅
2019 05/19 09:10
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2019 05/19 09:27
那繳納增值稅呢,也是用借:營業(yè)稅金及附加嗎?
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老江老師 
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2019 05/19 09:31
不是
增值稅是價外稅,借記 應(yīng)交稅費-未交增值稅
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2019 05/19 09:47
那繳納的增值稅的完整會計分錄是怎么做呢?
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老江老師 
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2019 05/19 09:49
借 應(yīng)交稅費——應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)
貸 應(yīng)交稅費——未交增值稅
借應(yīng)交稅費-未交增值稅
貸銀行存款
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