问题已解决
老師,個人所得稅需要計提嗎,計提需要記到哪個科目呢,
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個稅不需要計提的
2024 01/09 19:57
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2024 01/09 19:58
那不應(yīng)交稅費,應(yīng)交個人所得稅一直會有余額嗎
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王曉曉老師 
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2024 01/09 20:01
不會啊,你發(fā)工資時候借:應(yīng)付職工薪酬貸:應(yīng)交稅費-應(yīng)交個人所得稅 銀行存款.你報個稅的時候?qū)懡?應(yīng)交稅費-應(yīng)交個人所得稅貸:銀行存款
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王曉曉老師 
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2024 01/09 20:01
對沖后是沒有余額的
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2024 01/09 20:07
我們公司發(fā)工資的時候沒有貸應(yīng)交稅費,應(yīng)交個人所得稅,發(fā)工資直接借應(yīng)付職工薪酬,貸,銀行存款
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王曉曉老師 
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2024 01/09 20:07
為什么,你們公司替員工承擔個稅嗎?
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2024 01/09 20:10
是的,我們?nèi)U都是公司承擔
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2024 01/09 20:17
福利好,那個還是這個分錄,只不過計提工資的時候把稅金加到本身的工資里入賬
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2024 01/09 20:29
那這樣繳納的時候應(yīng)交稅費,應(yīng)交個人所得稅不是一直有余額
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2024 01/09 20:50
不會沖銷完了的最后
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王曉曉老師 
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2024 01/09 20:54
比如你工資10000個稅100借:管理費用100100貸:應(yīng)付職工110000 借:應(yīng)付職工薪酬10000貸:應(yīng)交稅費-應(yīng)交個人所得稅100銀行存款10000.交個稅的時候就借:應(yīng)交稅費-應(yīng)交個人所得稅100貸:銀行存款 關(guān)鍵就在本來你工資是10000但你計提工資時把個稅加進去計提的
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