问题已解决
老師,這個月繳納以前年度已經(jīng)計提沒有繳納的附加稅,我要怎么做賬,還有滯納金
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您好,學(xué)員,分錄為
借:應(yīng)交稅費-應(yīng)交教育費附加等
以前年度損益調(diào)整-滯納金
貸:銀行存款
2019 09/20 16:43
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2019 09/20 16:45
滯納金能直接計入營業(yè)外支出嗎
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2019 09/20 16:48
學(xué)員,可以,滯納金這部分走‘營業(yè)外支出’吧,別按我上面那樣,更正一下分錄為:
借:應(yīng)交稅費-應(yīng)交教育費附加等
營業(yè)外支出-稅收滯納金
貸:銀行存款
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2019 09/20 16:50
老師以前的印花稅沒交也沒計提,這個月補交了怎么做賬
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2019 09/20 16:52
學(xué)員,補交以前的稅必須要走以前年度損益調(diào)整科目,分錄為
借:以前年度損益調(diào)整
營業(yè)外支出-稅收滯納金
貸:銀行存款
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2019 09/20 16:55
印花稅走以前年度損益調(diào)整,附加稅直接應(yīng)交稅費就可以了吧,我們是小企業(yè)會計準則沒有以前年度損益調(diào)整這個科目
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2019 09/20 17:02
對的,學(xué)員,印花稅走以前年度損益調(diào)整,附加稅直接應(yīng)交稅費就可以。
如果沒有以前年度損益調(diào)整科目,可以添加此科目或者直接計入利潤分配-未分配利潤中,即分錄為:
借:利潤分配-未分配利潤
營業(yè)外支出-稅收滯納金
貸:銀行存款
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2019 09/20 17:17
老師,這個還用調(diào)匯算清繳表嗎?所得稅不用調(diào)吧
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2019 09/20 17:33
學(xué)員,不用調(diào)表,不用調(diào)所得稅。
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2019 09/20 19:19
謝謝老師
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2019 09/20 23:14
不用客氣學(xué)員,很高興為您解答!若對我的解答滿意請給予好評。
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