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老師,代扣代繳個(gè)人所得稅對(duì)應(yīng)付職工薪酬沒(méi)有影響這句話(huà)對(duì)不對(duì)
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同學(xué)你好
代扣代繳個(gè)人所得稅對(duì)應(yīng)付職工薪酬沒(méi)有影響這句話(huà)對(duì)不對(duì)——是對(duì)的;代扣的個(gè)稅是通過(guò)應(yīng)交稅費(fèi)一應(yīng)交個(gè)人所得稅核算;
2020 08/28 20:46
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2020 08/28 20:53
不是借應(yīng)付嗎?貸,應(yīng)交稅費(fèi)嗎
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2020 08/28 20:55
同學(xué)你好
應(yīng)付職工薪酬的數(shù)據(jù)中計(jì)提工資時(shí)就已經(jīng)確定的,所以無(wú)論個(gè)稅扣多少,都不會(huì)影響應(yīng)付職工薪酬的金額的
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2020 08/28 20:56
那這個(gè)分錄怎么寫(xiě)
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2020 08/28 20:59
同學(xué)你好
計(jì)提工資
借,管理費(fèi)用等
貸,應(yīng)付職工薪酬
發(fā)放工資扣個(gè)稅
借,應(yīng)付職工薪酬
貸,應(yīng)交稅費(fèi)一應(yīng)交個(gè)稅
貸,銀行存款
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2020 08/28 21:01
代扣代繳個(gè)稅分錄啊
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2020 08/28 21:03
同學(xué)你好
發(fā)放工資扣個(gè)稅——這個(gè)不就是發(fā)工資扣個(gè)稅
借,應(yīng)付職工薪酬
貸,應(yīng)交稅費(fèi)一應(yīng)交個(gè)稅
貸,銀行存款
上交個(gè)稅
借,應(yīng)交稅費(fèi)一應(yīng)交個(gè)稅
貸,銀行存款
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2020 08/28 21:05
那對(duì)應(yīng)付職工薪酬有影響啊
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2020 08/28 21:10
同學(xué)你好
計(jì)提工資
借,管理費(fèi)用等1000
貸,應(yīng)付職工薪酬1000
發(fā)放工資扣個(gè)稅
借,應(yīng)付職工薪酬1000
貸,應(yīng)交稅費(fèi)一應(yīng)交個(gè)稅100
貸,銀行存款900
或
發(fā)放工資扣個(gè)稅
借,應(yīng)付職工薪酬1000
貸,應(yīng)交稅費(fèi)一應(yīng)交個(gè)稅200
貸,銀行存款800
個(gè)稅的多少影響的不是應(yīng)付職工 薪酬的數(shù),不管個(gè)稅金額多少,應(yīng)付職工薪酬都是1000,影響的是實(shí)際發(fā)放的工資數(shù);
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