问题已解决
老師,上年繳納的印花稅跟銷售額不一致,稅局打電話讓補繳,我本月申報繳款了,那賬務(wù)怎么處理



直接計入稅金及附加就行
2024 09/26 16:13

84784953 

2024 09/26 16:14
直接借:稅金及附加? 貸:銀行存款嗎

家權(quán)老師 

2024 09/26 16:17
是的,就是那樣做的

84784953 

2024 09/26 16:19
那6月份匯算清繳時,交的上年所得稅是不是也不用計提,直接借:所得稅費用? 貸:銀行存款? ?就可以?

家權(quán)老師 

2024 09/26 16:22
小企準則補計提匯算所得稅
借:利潤分配-未分配利潤
貸:應(yīng)交稅費-所得稅
補稅????????????
借:應(yīng)交稅費-所得稅
貸:銀行存款
?
匯算退稅
借:應(yīng)交稅費-所得稅
貸:利潤分配-未分配利潤
借:銀行存款
貸:應(yīng)交稅費-所得稅
