问题已解决
學(xué)堂老師您好! 公司承擔(dān)個人部分社保,怎么計提工資做賬,就是實發(fā)工資和扣除社保個稅的工資不變
![](https://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
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![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
那么計入管理費用-福利費。申報個稅時要合并工資申報的
2024 01/06 10:35
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784973 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 01/06 10:38
個稅申報后,才有個稅
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784973 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 01/06 10:39
個人部分都計入營業(yè)外支出了
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 01/06 10:48
為個人承擔(dān)的社保,就是福利,不能計入營業(yè)外支出
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784973 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 01/06 10:49
福利能稅前扣除
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784973 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 01/06 10:49
關(guān)鍵問題是計提工資就按照實發(fā)工資做賬會計有沒有風(fēng)險
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 01/06 10:54
可以加在工資總額計提,沒事的
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