问题已解决
公司購買預(yù)付卡給公司員工張某,張某需要繳納個(gè)人所得稅嗎?
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需要的,因?yàn)檫@個(gè)預(yù)付款也是屬于張某工資的一部分
2019 10/20 08:36
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2019 10/20 08:38
那如果送給公司客戶,客戶需要繳納個(gè)人所得稅嗎
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2019 10/20 08:45
需要的,但是都是由公司自己代扣代繳的
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2019 10/20 08:48
老師,公司自己代扣代繳是怎么操作的啊
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2019 10/20 08:50
借:營(yíng)業(yè)外支出
其他應(yīng)收款---個(gè)人部分
貸:庫存商品
等到代扣代繳的時(shí)候
借:銷售費(fèi)用
貸:其他應(yīng)收款---個(gè)人部分
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2019 10/20 08:52
老師,那代扣代繳是在個(gè)人所得稅里申報(bào)嗎
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2019 10/20 08:59
一般這種贈(zèng)送給客戶的,很難要到對(duì)方的身份證,因此都是不申報(bào)的
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2019 10/20 09:01
那老師不申報(bào)的話,后期稅務(wù)上需要補(bǔ)稅還是怎么操作
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2019 10/20 09:06
你好同學(xué),請(qǐng)問你們贈(zèng)送的物品價(jià)值大概多少錢
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2019 10/20 09:07
3萬
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2019 10/20 09:13
是送給一個(gè)人還是數(shù)人?能不能拿到對(duì)方的身份證?
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2019 10/20 09:15
老師送給1個(gè)人和數(shù)人有什么區(qū)別嗎
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2019 10/20 09:26
有啊,如果是送給100個(gè)人,金額比較小,可以用簡(jiǎn)易方法。如果,還要考慮是否拿到對(duì)方的身份證
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2019 10/20 09:27
老師,你說的簡(jiǎn)易方法是什么
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2019 10/20 09:29
簡(jiǎn)易方法就是公司自己承擔(dān)稅費(fèi),因?yàn)檫@100個(gè)人的身份證根本不可能拿到
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2019 10/20 09:59
那公司怎么自己承擔(dān)稅費(fèi),是年終繳納企業(yè)所得稅嗎
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2019 10/20 10:12
不是的,是間接承擔(dān)個(gè)人所得稅的
你可以看一下分錄,進(jìn)入到銷售費(fèi)用的錢由公司自己承擔(dān)了
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