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房產(chǎn)稅不算稅金及附加嗎
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你好房產(chǎn)稅是要計(jì)入稅金 及附加科目計(jì)提的 算
2020 08/14 17:53
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2020 08/14 17:54
這題沒(méi)有算
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2020 08/14 17:55
你好 你說(shuō)的什么題
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2020 08/14 17:57
25、2018年12月,某企業(yè)當(dāng)月交納增值稅50萬(wàn)元,銷(xiāo)售應(yīng)稅消費(fèi)品交納消費(fèi)稅20萬(wàn)元,經(jīng)營(yíng)用房屋交納房產(chǎn)稅10萬(wàn)元。該企業(yè)適用的城市維護(hù)建設(shè)稅稅率為7%,教育費(fèi)附加為3%,不考慮其他因素,下列各項(xiàng)中,關(guān)于該企業(yè)12月份應(yīng)交納城市維護(hù)建設(shè)稅和教育費(fèi)附加的相關(guān)會(huì)計(jì)科目處理正確的有()。(2019年)
借記“稅金及附加”科目7萬(wàn)元
貸記“應(yīng)交稅費(fèi)——應(yīng)交教育費(fèi)附加”科目2.1萬(wàn)元
貸記“應(yīng)交稅費(fèi)——應(yīng)交城市維護(hù)建設(shè)稅”科目5.6萬(wàn)元
借記“管理費(fèi)用”科目7萬(wàn)元
ABBD
應(yīng)交城市維護(hù)建設(shè)稅=(50+20)×7%=4.9(萬(wàn)元),選項(xiàng)C錯(cuò)誤;應(yīng)交教育費(fèi)附加=(50+20)×3%=2.1(萬(wàn)元),選項(xiàng)
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2020 08/14 17:59
你好 你題目應(yīng)該是沒(méi)看清楚 。 人家問(wèn)的是該企業(yè)12月份應(yīng)交納城市維護(hù)建設(shè)稅和教育費(fèi)附加的相關(guān)會(huì)計(jì)科目處理正確的是選擇那些 。 跟房產(chǎn)稅沒(méi)有關(guān)系
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2020 08/14 18:00
哦哦哦哦
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2020 08/14 18:01
謝謝老師,我怎么這么糊涂呢
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2020 08/14 18:02
非正常消耗的直接材料、直接人工和制造費(fèi)用
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2020 08/14 18:02
計(jì)什么科目
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2020 08/14 18:03
你好 管理不善發(fā)生的計(jì)入管理費(fèi)用 其他自然災(zāi)害等發(fā)生的計(jì)入營(yíng)業(yè)外支出
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2020 08/14 18:03
哦,謝謝老師
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2020 08/14 18:04
沒(méi)事的 希望能幫到你
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