问题已解决
老師怎么區(qū)分是滯納金還是補(bǔ)繳稅款
FAILED
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你好!一般寫了稅名的都是稅
2022 06/23 14:35
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84784999 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 06/23 14:39
是補(bǔ)繳稅款的?他寫兩次呢?老師小企業(yè)會(huì)計(jì)準(zhǔn)則怎么做賬
![](https://pic1.acc5.cn/009/05/69/51_avatar_middle.jpg?t=1714043937)
宋生老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 06/23 14:42
你好!這個(gè)你要去看下申報(bào)表,申報(bào)表上的那個(gè)金額是稅額,剩下的就是滯納金了
借稅金及附加 貸應(yīng)交稅費(fèi)—應(yīng)交XX稅額
滯納金就計(jì)入營(yíng)業(yè)外支出
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84784999 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 06/23 14:51
這是補(bǔ)繳的 也這么做?
![](https://pic1.acc5.cn/009/05/69/51_avatar_middle.jpg?t=1714043937)
宋生老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 06/23 14:52
你好!是的。也這樣做
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84784999 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 06/23 16:12
補(bǔ)繳不是計(jì)入所得稅費(fèi)用嗎
![](https://pic1.acc5.cn/009/05/69/51_avatar_middle.jpg?t=1714043937)
宋生老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 06/23 16:19
你好!如果你補(bǔ)繳了企業(yè)所得稅是計(jì)入這個(gè)科目。我看到你上面有個(gè)城建稅,另外一個(gè)看不到是什么稅
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84784999 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 06/23 20:05
另外一個(gè)是增值稅
![](https://pic1.acc5.cn/009/05/69/51_avatar_middle.jpg?t=1714043937)
宋生老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 06/23 20:09
您好!那就不是計(jì)入所得稅費(fèi)用了
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