问题已解决
您好,補繳的2016年耕地占用稅怎么分錄



你好 借以前年度損益調(diào)整貸應交稅費-應交耕地占用稅 借應交稅費-應交耕地占用稅貸銀行存款 結(jié)轉(zhuǎn):借未分配利潤貸以前年度損益調(diào)整
2019 10/15 16:01

84784947 

2019 10/15 16:05
產(chǎn)生的滯納金和這不做一起是吧,直接 借營業(yè)外支出-滯納金 貸一行存款就可以了???

meizi老師 

2019 10/15 16:05
你好 嗯是的 滯納金直接做營業(yè)外支出就行了

84784947 

2019 10/15 16:09
那補繳的以前年度的土地使用稅也是這樣做分錄是吧???補繳的2019年的土地使用稅是按平時走賬那樣走,再做一個補計提土地使用稅是吧???

meizi老師 

2019 10/15 16:13
你好 是的 嗯 是的今年的直接走就行了

84784947 

2019 10/15 16:14
嗯,好的,謝謝老師

meizi老師 

2019 10/15 16:14
不客氣 滿意請給予評價
