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老師,我們的福利費(fèi),入賬時(shí)有些通過應(yīng)付職工薪酬福利費(fèi)科目結(jié)算,有些沒有通過該科目,現(xiàn)在所得稅匯算清繳,職工薪酬支出及納稅調(diào)整明細(xì)表里的職工福利費(fèi)從哪取數(shù)?
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你好,福利費(fèi)是應(yīng)付職工薪酬的14%。
2019 05/29 11:41
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2019 05/29 11:44
我是問賬載金額按照哪個(gè)數(shù)據(jù)填?是管理費(fèi)用里的福利費(fèi),還是應(yīng)付職工薪酬里的福利費(fèi)?
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2019 05/29 13:43
你好,帳載金額去應(yīng)付職工薪酬的福利費(fèi)。
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2019 05/29 14:09
因?yàn)楦@M(fèi)開始走賬時(shí),借:管理費(fèi)用-福利費(fèi) 貸:銀行存款 沒有通過應(yīng)付職工薪酬-福利費(fèi)科目核算,后來發(fā)現(xiàn)后,才從發(fā)現(xiàn)時(shí)開始,借:管理費(fèi)用-福利費(fèi) 貸:應(yīng)付職工薪酬-福利費(fèi) 核算的,現(xiàn)在也要以應(yīng)付職工薪酬的福利費(fèi)科目數(shù)據(jù)填嗎,那不就少了部分福利費(fèi)了
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2019 05/29 14:19
你好,合計(jì)超過14%的職工薪酬了嗎
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2019 05/29 14:24
不管是從管理費(fèi)用-福利費(fèi)取數(shù),還是從應(yīng)付職工薪酬的福利費(fèi)科目取數(shù),都沒超
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2019 05/29 14:25
你好,兩者合計(jì)超嗎
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2019 05/29 14:29
合計(jì)也沒超
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2019 05/29 14:34
你好,你按照合計(jì)申報(bào)。
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2019 05/29 14:36
我看了下,管理費(fèi)用-福利費(fèi)科目下的憑證包含應(yīng)付職工薪酬的福利費(fèi)科目,所以我按照管理費(fèi)用-福利費(fèi)取數(shù)的,對不對?
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2019 05/29 14:38
你好,可以的,是對的。
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