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給員工交的社保和醫(yī)保是屬于應(yīng)交稅費(fèi)還是工資,怎么好像重疊了
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給員工交的社保和醫(yī)保企業(yè)交的部分屬于管理費(fèi)用,個(gè)人交的部分屬于工資,代收的。
2020 11/01 16:10
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2020 11/01 16:40
基本養(yǎng)老保險(xiǎn)和失業(yè)保險(xiǎn)是離職后福利,那應(yīng)該通過(guò)應(yīng)付職工薪酬的哪個(gè)二級(jí)科目核算,和工傷醫(yī)療一樣也會(huì)計(jì)入”社會(huì)保險(xiǎn)費(fèi)“嗎
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2020 11/01 16:41
應(yīng)付職工薪酬,保險(xiǎn)費(fèi)
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2020 11/01 16:54
到了年底的時(shí)候進(jìn)項(xiàng)稅額和銷(xiāo)項(xiàng)稅額余額越來(lái)越大,要不要進(jìn)行結(jié)轉(zhuǎn)?所有的稅費(fèi)是轉(zhuǎn)到“營(yíng)業(yè)稅金及附加”嗎?怎么寫(xiě)分錄
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2020 11/01 17:04
不用,你該交的稅費(fèi)都交了,一般是不會(huì)越來(lái)越大的。除非你突然銷(xiāo)售增加減少太多
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2020 11/01 17:08
是因?yàn)殇N(xiāo)項(xiàng)稅額和進(jìn)項(xiàng)稅額每個(gè)月末不結(jié)轉(zhuǎn),這個(gè)科目一直掛在那里,不斷累計(jì)等到年底不是余額會(huì)越來(lái)越大了,交納的稅費(fèi)都通過(guò)已交稅金核算了
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2020 11/01 17:09
我不懂等到時(shí)候是一直掛著還是怎么辦,每月累計(jì)下來(lái)不是金額越來(lái)越大
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2020 11/01 17:15
那你是科目結(jié)轉(zhuǎn)錯(cuò)誤,你交了就要消掉。就是應(yīng)交稅費(fèi),這個(gè)大科目,最后是零
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2020 11/01 17:16
恩恩,明白了
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2020 11/01 17:21
老師,那如果是有未抵扣完的進(jìn)項(xiàng),比如銷(xiāo)項(xiàng)和進(jìn)項(xiàng)里面,沒(méi)抵扣完的進(jìn)項(xiàng)留抵可以結(jié)轉(zhuǎn)下一年嗎?這個(gè)時(shí)候應(yīng)交稅費(fèi)-應(yīng)交增值稅是有借方余額,這部分消不了的怎么辦
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2020 11/01 19:52
增值稅一般納稅人,在收到增值稅專(zhuān)用發(fā)票后,在發(fā)票開(kāi)具日期起180天之內(nèi)認(rèn)證,可以抵扣進(jìn)項(xiàng)稅,當(dāng)期夠抵扣不完的,可以留抵.跨年也沒(méi)事的
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