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老師晚上好,我們公司買地來建商鋪跟酒吧,然后挨交了一個(gè)費(fèi)用是耕地占用稅-其他,耕地占用稅-滯納金,耕地占用稅-耕地,這個(gè)怎么做分錄
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你好
耕地占用稅等費(fèi)用應(yīng)計(jì)入土地的成本。滯納金屬于稅收罰金應(yīng)計(jì)入營業(yè)外支出,所得稅前不允許扣除。
2022 05/25 20:35
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2022 05/25 20:35
我不懂怎么做分錄,可以幫我列出來嗎
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2022 05/25 20:36
耕地占用稅-其他1175,耕地占用稅-滯納金5.29共1180.29
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2022 05/25 20:37
耕地占用稅-滯納金169.43,耕地占用稅-耕地37650,共37819.43
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2022 05/25 20:38
你好,同學(xué)
?借:無形資產(chǎn)? (稅、費(fèi)用)(如果是直接用來建房,計(jì)入開發(fā)成本-土地成本)
? ? ? ? 營業(yè)外支出(滯納金)
? ? ? ? 貸:銀行存款 (稅、費(fèi)用、及滯納金)
有問題可以再問。歡迎五星評(píng)價(jià)
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2022 05/25 20:40
我們是拿來建商鋪跟酒吧,到時(shí)候拿來出租或者自營
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2022 05/25 20:44
計(jì)入無形資產(chǎn)后用攤銷嗎?
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2022 05/25 20:52
如果建成后,自用或出租,計(jì)入無形資產(chǎn)然后攤銷,同學(xué)。
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2022 05/25 20:58
攤銷幾年?
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2022 05/25 21:00
按照土地使用證上的規(guī)定的可使用年限來攤,同學(xué)
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