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為什么有的稅費(fèi)需要計(jì)提,有的稅費(fèi)不需要計(jì)提
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會(huì)計(jì)是按權(quán)責(zé)發(fā)生制來(lái)核算的,如果影響企業(yè)當(dāng)期損益如附加稅,雖然當(dāng)月沒(méi)交,但影響當(dāng)期利潤(rùn),所以必須提前計(jì)提。有的稅如增值稅,不影響損益,是不需要計(jì)提的。
2018 09/12 14:30
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2018 09/12 14:32
哪些稅費(fèi)會(huì)影響當(dāng)期利潤(rùn),需要計(jì)提?哪些不需要計(jì)提
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2018 09/12 14:39
附加費(fèi),消費(fèi)稅。所得稅,都要計(jì)提,增值稅不需要計(jì)提。
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2018 09/12 14:41
是不是通過(guò)管理費(fèi)用和稅金及附加這些損益類科目核算的時(shí)候,得計(jì)提
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2018 09/12 14:45
是的,您的理解正確。
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2018 09/12 14:47
為什么車船稅和印花稅通過(guò)稅金及附加科目核算,但不計(jì)提
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2018 09/12 14:48
房車地印這四小稅種原則上也要計(jì)提的,只是小企業(yè)準(zhǔn)則簡(jiǎn)化處理,可以選擇一邊交一邊提,也可以選擇提前計(jì)提,
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2018 09/12 14:50
地'指的什么稅
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2018 09/12 14:51
車什么稅
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2018 09/12 14:54
房產(chǎn)稅、車船使用稅、土地使用稅、印花稅。
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