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發(fā)放工資,計(jì)提個(gè)稅,怎么做呢? 銀行實(shí)際發(fā)放161449.71元
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借應(yīng)付職工薪酬工資(包括個(gè)稅)貸銀行 161449.71 貸應(yīng)交稅費(fèi) 個(gè)人所得稅
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2020 07/13 14:11
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84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 07/13 14:14
另外繳納個(gè)稅,還需要另外單獨(dú)做分錄嗎
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 07/13 14:15
分錄我知道了,但金額合計(jì)不對(duì)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 07/13 14:23
老師,你好!
應(yīng)交稅費(fèi)-個(gè)人所得稅,貸方余額度數(shù)呢,怎么辦
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![](https://pic1.acc5.cn/009/10/59/52_avatar_middle.jpg?t=1714044984)
maize老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 07/13 14:44
那是你還沒(méi)有申報(bào),申報(bào)那這個(gè)就對(duì)上了,7月申報(bào)所屬期6月(5月工資表)個(gè)稅,你這個(gè)6月發(fā)5月工資(工資表上面扣5月個(gè)稅),7月申報(bào)之后還對(duì)不上就看是不是工資表上面?zhèn)€稅扣有問(wèn)題,這樣還不一樣,那這個(gè)看后面是退員工,還是補(bǔ)扣,貸應(yīng)交個(gè)人所得稅 負(fù)數(shù) 貸銀行(多扣補(bǔ)發(fā)工資,)
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84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 07/13 15:16
老師,發(fā)您的二個(gè)截圖分錄,我是記賬了,但計(jì)提數(shù)也沒(méi)體現(xiàn)個(gè)人所得稅余額,個(gè)人所得稅余額負(fù)數(shù)呢。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 07/13 15:16
如何沖減余額為零
![](https://pic1.acc5.cn/009/10/59/52_avatar_middle.jpg?t=1714044984)
maize老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 07/13 15:31
那咋是貸方余額,你這個(gè)借應(yīng)付職工薪酬,工資 貸應(yīng)交稅費(fèi)-個(gè)人所得稅,發(fā)的實(shí)際扣個(gè)稅沒(méi)有體現(xiàn),那這個(gè)補(bǔ)上,
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 07/13 20:59
謝謝老師
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 07/13 21:00
還有點(diǎn)模糊
![](https://pic1.acc5.cn/009/10/59/52_avatar_middle.jpg?t=1714044984)
maize老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 07/13 21:10
你直接去看下明細(xì)賬,看明細(xì)賬是啥回事 ,貸方一般是正常的,因?yàn)榘l(fā)工資扣員工個(gè)稅再前面,后面申報(bào)繳納再后面跨一個(gè)月,這個(gè)是貸方是正常的,這個(gè)是不是寫(xiě)錯(cuò)了,這個(gè)是不是應(yīng)交個(gè)人所得稅?
FAILED
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84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 07/13 21:14
此筆分錄借方個(gè)人所得稅,明細(xì)賬計(jì)提還是負(fù)數(shù)
貸方銀行存款是對(duì)的
![](https://pic1.acc5.cn/009/10/59/52_avatar_middle.jpg?t=1714044984)
maize老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 07/13 21:21
貸應(yīng)付職工薪酬 工資是啥,計(jì)提個(gè)人所得稅是借應(yīng)付職工薪酬 工資 貸應(yīng)交個(gè)人所得稅,你這個(gè)沒(méi)有體現(xiàn)個(gè)人所得稅為啥摘要寫(xiě)計(jì)提, ,這個(gè)繳納做借應(yīng)交個(gè)人所得稅貸銀行,只有繳納是做借方
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84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 07/13 21:22
我已修改了
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 07/13 21:25
這是根據(jù)老師回復(fù),我理解對(duì)嗎
已修改分錄
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![](https://pic1.acc5.cn/009/10/59/52_avatar_middle.jpg?t=1714044984)
maize老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 07/13 21:30
之前是不是也做錯(cuò),咋還是負(fù)數(shù),那這個(gè)是借方,那這個(gè)員工工資表上面都沒(méi)有扣個(gè)稅,?你看明細(xì)賬看之前都是不是沒(méi)有計(jì)提個(gè)人所得稅?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 07/13 21:31
期初數(shù),是之前財(cái)務(wù)做賬未計(jì)提,導(dǎo)致負(fù)數(shù)
-4042.77如何沖減余額呢
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 07/13 21:33
6月我是新建賬套,之前期末余額,我錄入6月賬套期初數(shù)呢
![](https://pic1.acc5.cn/009/10/59/52_avatar_middle.jpg?t=1714044984)
maize老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 07/13 21:51
補(bǔ)上,之前那個(gè)沒(méi)有做補(bǔ)上,借應(yīng)付職工薪酬 工資 貸應(yīng)交稅費(fèi)應(yīng)交個(gè)人所得稅
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 07/13 22:03
應(yīng)付職工薪酬-工資我計(jì)提6月工資158000
補(bǔ)上個(gè)人所得稅未計(jì)提的4042.77
應(yīng)付職工薪酬-工資余額貸方變153957.23
這樣表示意思是。這樣做對(duì)嗎
![](https://pic1.acc5.cn/009/10/59/52_avatar_middle.jpg?t=1714044984)
maize老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 07/13 22:50
借應(yīng)付職工薪酬工資貸應(yīng)交稅費(fèi)應(yīng)交個(gè)人所得稅,按這個(gè)負(fù)數(shù)余額去計(jì)提
![](https://pic1.acc5.cn/009/10/59/52_avatar_middle.jpg?t=1714044984)
maize老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 07/13 22:50
還需要看工資表上面扣個(gè)稅嗎?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 07/14 09:26
是根據(jù)老師說(shuō)的補(bǔ)計(jì)提呢
FAILED
FAILED
![](https://pic1.acc5.cn/009/10/59/52_avatar_middle.jpg?t=1714044984)
maize老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 07/14 09:38
嗯,不對(duì)再后續(xù)再調(diào)整,
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