当前位置:财税问题 >
實(shí)務(wù)
问题已解决
老師早!9月工資10月發(fā),9月底計(jì)提工資要含個(gè)稅嗎?另外,9月的資產(chǎn)負(fù)債表里應(yīng)交稅款項(xiàng)目會(huì)體現(xiàn)這個(gè)計(jì)提的個(gè)稅嗎?



是的
不體現(xiàn)
發(fā)工資扣除之后才體現(xiàn)10月份的應(yīng)交稅費(fèi)里面有
2023 10/28 08:36

84784956 

2023 10/28 08:40
那我資產(chǎn)負(fù)債表里的應(yīng)交稅款有計(jì)提的9月個(gè)稅款,就是錯(cuò)誤的嗎?

郭老師 

2023 10/28 08:42
是的
不對(duì)
計(jì)提在工資

84784956 

2023 10/28 08:46
好的,謝謝老師

郭老師 

2023 10/28 08:49
不用客氣,工作愉快

84784956 

2023 10/28 08:56
再請(qǐng)教一下:發(fā)工資扣除個(gè)稅之后做分錄,借:應(yīng)交稅費(fèi)-應(yīng)交個(gè)稅,貸:銀行存款,個(gè)稅不就平了嗎,那資產(chǎn)負(fù)債表里應(yīng)交稅款里就得零了啊

郭老師 

2023 10/28 08:58
然后你在11月份才申報(bào)發(fā)工資的,次月才申報(bào)個(gè)稅,然后11月份才是平的。

郭老師 

2023 10/28 08:58
九月份計(jì)提,十月份支付,然后應(yīng)交稅費(fèi)有貸方余額
然后你在11月份才申報(bào)發(fā)工資的,次月才申報(bào)個(gè)稅,然后11月份才是平的

84784956 

2023 10/28 09:02
那么每月發(fā)同樣工資的話,一直循環(huán),應(yīng)交稅款里就會(huì)一直是有這個(gè)個(gè)稅的這個(gè)金額了?

郭老師 

2023 10/28 09:06
你好對(duì)的
是這么做的

84784956 

2023 10/28 09:09
好的,再次謝謝老師耐心指導(dǎo)

郭老師 

2023 10/28 09:17
不用客氣
周末愉快
