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老師,制造業(yè)車間的工人都沒買社保,工資走了老板的往來賬戶,可以直接沖銷工資不
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同學(xué)您好,之前的賬是怎樣做的
2023 10/23 08:35
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2023 10/23 08:35
之前是這部分工資外賬沒體現(xiàn)出來,就是公戶借給了法人往來款了
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易 老師 
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2023 10/23 08:42
同學(xué)您好,借:管理費(fèi)用等科目,貸:應(yīng)付職工薪酬,借:應(yīng)付職工薪酬,貸:其他應(yīng)收或 其他應(yīng)付款(老板) 交交稅費(fèi)-個(gè)稅
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2023 10/23 08:50
這里涉及到老板要交個(gè)稅么
,老師
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易 老師 
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2023 10/23 08:56
是的沒錯(cuò),這 是 要交個(gè)稅的
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2023 10/23 08:59
如果是沖銷其他應(yīng)收款,是不是沒有個(gè)稅啦
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易 老師 
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2023 10/23 09:00
同學(xué)您好,不影響個(gè)稅的, 個(gè)稅還是要交的,不交風(fēng)險(xiǎn)大
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2023 10/23 09:03
哦,明白了,那這個(gè)賬不沖銷,掛在往來那里能怎么處理
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易 老師 
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2023 10/23 09:10
同學(xué)您好,付款時(shí)掛借方了沖銷掛貸方就平了的
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2023 10/23 09:11
老板就是怕交稅,這個(gè)個(gè)稅高吧
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易 老師 
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2023 10/23 09:16
同學(xué)您好,有點(diǎn),級(jí)數(shù) 全年應(yīng)納稅所得額 稅率 速算扣除數(shù)
1 不超過30000 5% 0
2 超過30000至90000的部分 10% 1500
3 超過90000至300000的部分 20% 10500
4 超過300000至500000的部分 30% 40500
5 超過500000的部分 35% 65500
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2023 10/23 09:18
員工薪酬1 .累計(jì)預(yù)扣預(yù)繳應(yīng)納稅所得額不超過36000元, 預(yù)扣率3% 速算扣除數(shù)0
2 .累計(jì)預(yù)扣預(yù)繳應(yīng)納稅所得額超過36000元至144000元的部分 ,預(yù)扣率10% ,速算扣除數(shù)2520;
3 .累計(jì)預(yù)扣預(yù)繳應(yīng)納稅所得額超過144000元至300000元的部分 ,預(yù)扣率20%, 速算扣除數(shù)16920;
4. 累計(jì)預(yù)扣預(yù)繳應(yīng)納稅所得額超過300000元至420000元的部分 ,預(yù)扣率25% ,速算扣除數(shù)31920;
5 .累計(jì)預(yù)扣預(yù)繳應(yīng)納稅所得額超過420000元至660000元的部分 ,預(yù)扣率30% ,速算扣除數(shù)52920;
6 .累計(jì)預(yù)扣預(yù)繳應(yīng)納稅所得額超過660000元至960000元的部分 ,預(yù)扣率35% ,速算扣除數(shù)85920;
7 .累計(jì)預(yù)扣預(yù)繳應(yīng)納稅所得額超過960000元的部分 ,預(yù)扣率45% ,速算扣除數(shù)181920。
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2023 10/23 09:23
按照每個(gè)人的工資算個(gè)稅,還是按照借給法人的往來款算
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易 老師 
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2023 10/23 09:24
同學(xué)您好,按照每個(gè)人的工資算個(gè)稅
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2023 10/23 09:28
那這樣還好些、
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易 老師 
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2023 10/23 09:29
學(xué)員您好,是的,對(duì)的
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