問(wèn)題已解決
老師,公司項(xiàng)目跨省,繳納的個(gè)人所得稅、印花稅企業(yè)所得稅分錄怎么做?謝謝
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
你好
借:應(yīng)交稅費(fèi)——個(gè)人所得稅,企業(yè)所得稅
稅金及附加——印花稅
貸:銀行存款?
2020 11/19 09:20
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784975 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 11/19 09:21
需要計(jì)提不,老師
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 11/19 09:23
你好,如果產(chǎn)生了個(gè)人所得稅,企業(yè)所得稅應(yīng)納稅額,就需要計(jì)提
印花稅是不需要計(jì)提的?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784975 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 11/19 09:30
計(jì)提 借:所得稅 /稅金及附加 貸:應(yīng)交稅費(fèi)-企業(yè)所得稅 /個(gè)人所得稅/稅金及附加 增值稅和印花稅不計(jì)提 ,印花稅計(jì)入管理費(fèi)?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 11/19 09:32
你好,印花稅計(jì)入稅金及附加科目核算
企業(yè)所得稅計(jì)提分錄是,借:所得稅費(fèi)用? ?,貸:應(yīng)交稅費(fèi)—企業(yè)所得稅
工資薪金個(gè)人所得稅計(jì)提分錄是,借:應(yīng)付職工薪酬,貸:應(yīng)交稅費(fèi)——個(gè)人所得稅
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784975 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 11/19 09:34
不是工資薪金所得,是異地稅務(wù)局根據(jù)項(xiàng)目核定增收了1個(gè)點(diǎn)的個(gè)稅
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 11/19 09:35
你好,那是生產(chǎn)經(jīng)營(yíng)個(gè)人所得稅?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784975 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 11/19 09:46
嗯嗯,老師
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 11/19 09:49
你好,生產(chǎn)經(jīng)營(yíng)個(gè)人所得稅計(jì)提分錄是
借:利潤(rùn)分配——未分配利潤(rùn),貸:應(yīng)交稅費(fèi)——個(gè)人所得稅
![](/wenda/img/newWd/sysp_btn_eye.png)