问题已解决
企業(yè)變更了股權(quán)后,交了個人所得稅的發(fā)票是否要入賬?
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同學你好,一般情況下,如果是單位代扣代繳的,就要入賬的,如果是個人自己交的話,不需要入賬的。
2021 11/15 20:37
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2021 11/15 21:01
股權(quán)轉(zhuǎn)讓時,股東自己交的個人所得稅公司不能做進賬是嗎?但是有進行分配的呀,為什么不能做進賬?
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2021 11/15 21:02
同學你好,是的,為因股東自己交的個人所得稅,與單位沒有關(guān)系的,進行分配是什么意思,麻煩你再詳細描述一下,以方便老師理解和解答,謝謝。
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2021 11/15 21:20
就是轉(zhuǎn)讓股權(quán)都是已經(jīng)進行分配好了的,然后再計算個人所得稅,公司不應該要入賬嗎?
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2021 11/15 21:23
同學你好,你是指的先分紅嗎,你說的已經(jīng)進行分配好了的,轉(zhuǎn)讓股權(quán)怎么還分配好了啊?
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2021 11/15 21:26
是的,先分紅
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2021 11/15 21:27
同學你好,先分紅的話,就是單位代扣代繳個人所得稅,是要入賬的。
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2021 11/15 21:28
怎么入賬?
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2021 11/15 21:30
同學你好,分紅時,借:利潤分配-未分配利潤,貸:利潤分配-應付利潤,同時,借:利潤分配-應付利潤,貸:銀行存款,應交稅費-應交個人所得稅,繳稅后,借:應交稅費-應交個人所得稅,貸:銀行存款。
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2021 11/15 21:37
代扣代繳:
借:其他應收款—代扣個稅
貸:銀行存款/庫存現(xiàn)金等
實際支付股東股權(quán)權(quán)益時:
借:實收資本—xx股東
貸:銀行存款
其他應收款—代扣個稅
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2021 11/15 21:37
不是這樣子嗎?
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2021 11/15 21:39
同學你好,你這是減資的分錄吧,不是轉(zhuǎn)讓的分錄吧。
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2021 11/15 21:44
應付利潤是應付股利嗎?
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2021 11/15 21:44
利潤分配——應付股利?
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2021 11/15 21:46
同學你好,是的,一樣的明細科目。
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2021 11/15 21:50
代扣代繳不應該要計入其他應收款——代扣個稅嗎?
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2021 11/15 21:51
同學你好,不是的,要記入應交稅費-應交個人所得稅。
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