问题已解决
老師你好,我想問一下在收到完稅證明的時候應(yīng)該怎么做分錄呢?還需要先計提嗎?



你好!收到完稅證明時,通常表示稅款已經(jīng)支付。此時,應(yīng)該做的分錄是:借記“應(yīng)交稅費”相應(yīng)的稅種賬戶,貸記“銀行存款”或“現(xiàn)金”賬戶,表明已經(jīng)支付了稅款。如果之前已經(jīng)計提了稅款,則無需再次計提,直接做支付稅款的分錄即可。
2024 10/27 16:00

堂堂老師 

2024 10/27 16:02
如果之前沒有計提過稅款,那么在支付稅款時,你可以直接做以下分錄:借記“應(yīng)交稅費”相應(yīng)的稅種賬戶,貸記“銀行存款”或“現(xiàn)金”賬戶。這樣就可以反映出稅款的支付情況了。

堂堂老師 

2024 10/27 16:05
是的,你的理解是正確的。當(dāng)你收到完稅證明時,應(yīng)該做的分錄包括借記“應(yīng)交稅費-應(yīng)交增值稅(已交稅額)”、“地方教育附加”、“教育附加”、“城市維護建設(shè)稅”,貸記“銀行存款”,這樣的分錄確實能準(zhǔn)確反映出各項稅費的支付情況。

堂堂老師 

2024 10/27 16:07
不客氣,有其他財會問題也可以隨時問我!

堂堂老師 

2024 10/27 16:07
不客氣,有其他財會問題也可以隨時問我!

84785025 

2024 10/27 16:01
之前沒有計提過呢

84785025 

2024 10/27 16:03
收到完稅證明時,是不是借:應(yīng)交稅費-應(yīng)交增值稅(已交稅額)
地方教育附加-
教育附加-
城市維護建設(shè)稅-
貸:銀行存款呢

84785025 

2024 10/27 16:05
好的,謝謝老師

84785025 

2024 10/27 16:06
好的,謝謝老師
