问题已解决
老師,這個月補繳了去年的城鎮(zhèn)土地使用稅和印花稅,之前都沒有計提,這個月做賬的時候,需要先計提嗎?



借稅金及附加貸應交稅費借應交稅費貸銀行存款
2023 06/12 15:45

84784970 

2023 06/12 15:46
去年的印花稅,也用稅金及附加計提嗎

郭老師 

2023 06/12 15:47
對的,是的,也是做稅金及附加。

84784970 

2023 06/12 15:49
我上個月交的去年的營業(yè)賬簿印花稅
直接:
借:稅金及附加-印花稅
滯納金
貸:銀行存款
沒有中間那個環(huán)節(jié),需要去改正一下嗎?

郭老師 

2023 06/12 15:51
不用的可以不用計提的。

84784970 

2023 06/12 15:52
那交土地使用稅
也那樣操作可以嗎

郭老師 

2023 06/12 15:53
你好,土地使用稅必須計提的。

84784970 

2023 06/12 15:55
好的,謝謝老師

郭老師 

2023 06/12 15:56
不用客氣,工作愉快。
