当前位置:财税问题 >
實(shí)務(wù)
问题已解决
老師您好,去年12月份忘記扣個(gè)稅了,今年一月份才把個(gè)稅不交,請問怎么做賬務(wù)處理啊



你好,是忘記做了計(jì)提個(gè)人所得稅,繳納個(gè)人所得稅分錄?
2023 02/22 19:05

84784992 

2023 02/22 19:22
是的,怎么做分錄

84784992 

2023 02/22 19:22
也沒有計(jì)提個(gè)稅,補(bǔ)在去年底計(jì)提,今年一月交個(gè)稅嗎

鄒老師 

2023 02/22 19:23
你好
補(bǔ)計(jì)提個(gè)人所得稅,借;應(yīng)付職工薪酬,貸:應(yīng)交稅費(fèi)—個(gè)人所得稅
繳納,借:應(yīng)交稅費(fèi)—個(gè)人所得稅,貸:銀行存款

84784992 

2023 02/22 19:34
這樣寫分錄后財(cái)務(wù)軟件提示紅色,銀行存款赤字是怎么回事?

鄒老師 

2023 02/22 19:35
你好,之前繳納個(gè)人所得稅分錄遺漏了,會(huì)導(dǎo)致銀行對賬單比賬面少,現(xiàn)在補(bǔ)做了才是銀行存款賬實(shí)一致才是啊?

84784992 

2023 02/22 19:39
好的謝謝

鄒老師 

2023 02/22 19:39
祝你學(xué)習(xí)愉快,工作順利! 希望你對我的回復(fù)及時(shí)予以評價(jià),謝謝。
