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印花稅計(jì)提后,實(shí)際繳納金額有減免。如何會(huì)計(jì)分錄? 計(jì)提時(shí): 借:稅金及附加-印花稅 貸:應(yīng)交稅金-印花稅 實(shí)際繳納金額和計(jì)提不一致,如何做賬?
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同學(xué)你好
原分錄負(fù)數(shù)紅沖多計(jì)提的部分
2022 10/24 12:12
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84784987 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 10/24 12:13
我以為多出的部分算營(yíng)業(yè)外收入呢?
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樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 10/24 12:16
這個(gè)不是的
直接沖減就可以
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84784987 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 10/24 12:17
好的,麻煩老師寫(xiě)一下沖紅的會(huì)計(jì)分錄
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樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 10/24 12:22
同學(xué)你好
借稅金及附加負(fù)數(shù)
貸應(yīng)交稅費(fèi)印花稅負(fù)數(shù)
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84784987 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 10/24 12:23
好的,負(fù)數(shù)就是差額咯
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樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 10/24 12:24
同學(xué)你好
對(duì)的
就是減免的金額
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84784987 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 10/24 12:25
謝謝老師
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樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 10/24 12:25
滿意請(qǐng)給五星好評(píng),謝謝
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