问题已解决
企業(yè)為員工購買的商業(yè)保險(xiǎn)不允許稅前扣除是什么意思? 不需要通過應(yīng)付職工薪酬科目計(jì)提嗎?
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就是說,這個(gè)保險(xiǎn)發(fā)生的費(fèi)用不能在企業(yè)所得稅前扣除,不需要通過應(yīng)付職工薪酬科目
2022 03/20 15:16
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2022 03/20 16:12
企業(yè)所得稅前扣除是什么意思
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2022 03/20 16:13
就是說在利潤總額中扣除
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2022 03/20 16:29
還是不太明白,利潤總額跟這個(gè)應(yīng)付職工薪酬沒啥關(guān)系???
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2022 03/20 16:33
應(yīng)付職工薪酬借方是管理費(fèi)用,所以不能扣
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2022 03/20 17:33
整個(gè)的分錄是什么樣的
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2022 03/20 17:46
借 管理費(fèi)用 貸 應(yīng)付職工薪酬 借 應(yīng)付職工薪酬 貸 銀行存款
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2022 03/20 18:03
你做的是計(jì)提繳納商業(yè)保險(xiǎn)的分錄吧,不是說不通過應(yīng)付職工薪酬嗎。
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2022 03/20 18:32
我只是完整闡述一下,可以直接做 借 管理費(fèi)用 貸 銀行存款
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2022 03/20 18:48
不能稅前扣除的意思是,這部分保險(xiǎn)的費(fèi)用是要計(jì)入應(yīng)納稅所得額里嗎?然后去交所得稅,是這意思不
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2022 03/20 19:39
嗯對,是這個(gè)意思的哈