当前位置:财税问题 >
實(shí)務(wù)
问题已解决
老師好,我5月份交4月份的稅金及附加,需要計(jì)提印花稅嗎?



張艷老師
金牌答疑老师
职称:注冊(cè)會(huì)計(jì)師,省會(huì)計(jì)領(lǐng)軍人才,中級(jí)會(huì)計(jì)師,中級(jí)經(jīng)濟(jì)師
可以計(jì)提也可以不做計(jì)提分錄。
2020 05/12 14:53

84785038 

2020 05/12 14:55
那1月份交上年12月份的印花稅需要計(jì)提嗎?如果不計(jì)提的話費(fèi)用不是變少了么

張艷老師 

2020 05/12 17:15
如果想計(jì)入19年的損益,就做計(jì)提分錄。
鑒于印花稅的金額一般都比較小,所以可以在繳納當(dāng)期直接計(jì)入當(dāng)月的賬務(wù)。

張艷老師 

2020 05/12 17:15
回復(fù)晚了,非常抱歉。

84785038 

2020 05/12 17:16
年末如何結(jié)轉(zhuǎn)本年利潤(rùn)呢?我去年虧損1萬(wàn),該怎么做會(huì)計(jì)分錄呢

張艷老師 

2020 05/12 17:17
借:利潤(rùn)分配--未分配利潤(rùn) 1
貸:本年利潤(rùn) 1
