问题已解决
為什么外地預(yù)繳稅的稅金及附加要計提
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同學(xué),
你好,
只需要做繳納,不需要做計提,取得收入才需要計提稅款的.
異地預(yù)繳增值稅及附加的財稅處理:
一、增值稅處理
1.適用一般計稅方法計稅的,應(yīng)預(yù)繳稅款=(全部價款和價外費用-支付的分包款)÷(1+11%)×2%
2.適用簡易計稅方法計稅的,應(yīng)預(yù)繳稅款=(全部價款和價外費用-支付的分包款)÷(1+3%)×3%
2023 05/29 14:29
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2023 05/29 14:36
我們是做建筑的,代理記賬里的分錄只要有預(yù)繳稅的月份都是先做了繳納稅款,再計提了附加稅
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2023 05/29 14:36
同學(xué)
你好 這個可能是為過賬,就是可以匯總一下數(shù)據(jù)。這個是賬務(wù)處理的習(xí)慣,
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2023 05/29 14:49
好的,謝謝老師
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2023 05/29 14:59
不客氣,請持續(xù)關(guān)注學(xué)習(xí)
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