问题已解决
附加稅減征額50%的部分,用做賬嗎?
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是的,這部分減免應(yīng)計入財務(wù)報表,體現(xiàn)為減少稅費支出。
2024 09/13 17:22
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2024 09/13 17:41
賬上用做出來嗎?
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2024 09/13 17:43
當然要用做出來,記錄為會計分錄,反映在財務(wù)報表中。
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2024 09/13 17:44
怎么做賬?
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2024 09/13 17:48
首先確認減免金額,然后借記“稅金及附加”科目,貸記“遞延收益”或“營業(yè)外收入”,視減免性質(zhì)而定。
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2024 09/13 18:00
圖是這個月的附加稅
計提附加稅
借:營業(yè)稅金及附加740.28
貸:應(yīng)交稅金-城市維護建設(shè)稅431.83
-教育費附加185.07
-地方教育附加123.38
減免稅
借:營業(yè)稅金及附加740.29
貸:營業(yè)外收入-減免稅740.29
是這樣嗎?
FAILED
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2024 09/13 18:01
基本正確,但注意金額應(yīng)一致且計算無誤。減免稅直接計入營業(yè)外收入,無需通過應(yīng)交稅金科目。
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2024 09/13 18:09
明白。謝謝老師
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2024 09/13 18:11
不客氣,有其他財會問題隨時提問。祝您財會工作順利!
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