问题已解决
老師,去年緩交增值稅、附加稅的部分,今年繳納分錄怎么做?(小企業(yè)會計準則)



你好
借:應(yīng)交稅費—應(yīng)交增值稅
應(yīng)交稅費—附加稅
貸:銀行存款?
2022 03/04 15:16

84784948 

2022 03/04 15:17
去年沒有計提增值稅和附加稅

鄒老師 

2022 03/04 15:18
你好,那就需要補做計提分錄的?

84784948 

2022 03/04 15:19
老師完整分錄怎么做?

鄒老師 

2022 03/04 15:22
你好
增值稅發(fā)生的時候
借:應(yīng)收賬款等科目 ???, 貸:主營業(yè)務(wù)收入 ?,應(yīng)交稅費—應(yīng)交增值稅
補計提附加稅
借:以前年度損益調(diào)整—稅金及附加 ?????, ??貸:應(yīng)交稅費—附加稅
補交
借:應(yīng)交稅費—應(yīng)交增值稅,應(yīng)交稅費—附加稅,貸:銀行存款?

84784948 

2022 03/04 15:30
繳納去年的印花稅也是類似這樣嗎?

鄒老師 

2022 03/04 15:33
你好,繳納去年的印花稅,是正常繳納,還是跨年補交??
