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一般納稅人,自查出少報(bào)2019年的收入,已去稅務(wù)局補(bǔ)申報(bào),補(bǔ)交增值稅,城建稅,教育附加,地方教育附加,也產(chǎn)生滯納金。請(qǐng)問(wèn)這些該如何做賬
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你好,補(bǔ)繳的稅款按照正常計(jì)提,增值稅通過(guò)應(yīng)交稅費(fèi)科目核算,附加稅通過(guò)稅金及附加核算,滯納金計(jì)入營(yíng)業(yè)外支出
2020 07/24 11:05
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2020 07/24 11:08
增值稅不會(huì)計(jì)提,能說(shuō)的具體些嗎?
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2020 07/24 11:14
增值稅怎么通過(guò)應(yīng)交稅費(fèi)科目核算,借貸怎么寫(xiě)
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2020 07/24 13:47
補(bǔ)提收入,借:應(yīng)收賬款,貸:營(yíng)業(yè)收入、應(yīng)交稅費(fèi)-增值稅(銷項(xiàng))。結(jié)轉(zhuǎn),借:應(yīng)交稅費(fèi)-增值稅(銷項(xiàng)),貸:應(yīng)交稅費(fèi)-未交增值稅。繳納的時(shí)候,借:應(yīng)交稅費(fèi)-未交增值稅,貸:銀行存款。
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