当前位置:财税问题 >
實(shí)務(wù)
问题已解决
去年暫估的材料,以后不會(huì)取得發(fā)票,納稅調(diào)增后,小企業(yè)會(huì)計(jì)準(zhǔn)則下具體會(huì)計(jì)分錄



您好匯算清繳調(diào)表不調(diào)賬,補(bǔ)交稅款的分錄是?
借應(yīng)交稅費(fèi)貸,銀行存款。
借會(huì)分配利潤,貸應(yīng)交稅費(fèi),應(yīng)交企業(yè)所得稅。
2023 07/13 16:21

84785007 

2023 07/13 16:23
當(dāng)時(shí)暫估的分錄不用沖銷是吧

玲老師 

2023 07/13 16:26
不需要紅沖的匯算清繳是調(diào)表不調(diào)賬。

84785007 

2023 07/13 16:27
如果當(dāng)時(shí)暫估2萬,實(shí)際到了1萬,怎么調(diào)整

玲老師 

2023 07/13 16:29
那就按收到發(fā)票的1萬紅沖,再按發(fā)票入賬就可以了。

84785007 

2023 07/13 16:32
先紅沖,再按實(shí)際發(fā)票入賬。補(bǔ)稅時(shí)再按您發(fā)的補(bǔ)稅分錄做對(duì)嗎

玲老師 

2023 07/13 16:32
的就是這樣處理的,對(duì)的是的。

84785007 

2023 07/13 16:35
上年計(jì)提印花稅分錄數(shù)字寫錯(cuò)了,當(dāng)時(shí)借 :稅金及附加 5貸:應(yīng)交稅費(fèi)應(yīng)交印花稅5,實(shí)際數(shù)字是10,怎么改正

玲老師 

2023 07/13 16:41
你好 第一個(gè)問題還有疑問嗎?
