问题已解决
老師想咨詢一下,我們公司的工資是當(dāng)月發(fā)放的,一部分是現(xiàn)金63924.17一部分銀行33000打款,而且公司銀行打款是按不扣除個(gè)人所得稅和社保發(fā)放的,養(yǎng)老一共代扣10551.84醫(yī)保代扣1846.32,失業(yè)代扣593.7,個(gè)稅代扣65.86(其中有養(yǎng)老2215.32,醫(yī)保461.58,失業(yè)138.53,個(gè)稅代扣65.86是銀行打款那部分員工要承擔(dān)的)如果我們公司這個(gè)月工資107100元,那我做賬計(jì)提的時(shí)候是借:管理費(fèi)用-工資107100貸:應(yīng)付職工薪酬107100 實(shí)際發(fā)放不會(huì)寫了,個(gè)稅要申報(bào)好才會(huì)扣款感覺怎么寫都不對(duì),麻煩老師幫忙指點(diǎn)一下,謝謝
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您好,借應(yīng)付職工薪酬工資,貸其他應(yīng)付款(個(gè)人部分社保公積金)應(yīng)交稅費(fèi)應(yīng)交個(gè)人所得稅,銀行存款(稅后工資)
2022 05/09 10:25
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2022 05/09 10:33
可以這個(gè)現(xiàn)金不對(duì),就是那個(gè)個(gè)稅的金額我不知道要怎么處理了,個(gè)人部分我到時(shí)做個(gè)收到現(xiàn)金來沖減,這個(gè)個(gè)稅處理不好了
FAILED
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2022 05/09 10:54
您好,個(gè)人所得稅您還得支付,借應(yīng)交稅費(fèi)應(yīng)交個(gè)人所得稅,貸銀行存款
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2022 05/09 10:58
我知道要付的,那不是5月份才付款嗎,那我這邊的話我應(yīng)該怎么做平,現(xiàn)金正常是63924.17,我這邊是63858.31就差異了65.86
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2022 05/09 11:27
您好,那您現(xiàn)金是次月繳納個(gè)人所得稅支付
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2022 05/09 11:31
這個(gè)是這個(gè)月銀行代扣代繳的
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2022 05/09 11:42
您好,您的個(gè)人所得稅不是次月申報(bào)支付?
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2022 05/09 11:45
可是這個(gè)工資是4月當(dāng)月發(fā)放的,但是這個(gè)工資有個(gè)稅,就是我們有一部分是銀行打款的,但是打工資的時(shí)候就是不扣除這些代扣項(xiàng)打的,全額打款的
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2022 05/09 11:50
您好,工資是繳納給稅務(wù),您正常預(yù)留個(gè)人所得稅,但是是次月才繳納稅務(wù)
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2022 05/09 11:55
不明白,這個(gè)分錄要怎么寫啊
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2022 05/09 12:01
您好,就是您的分錄,后期支付,借應(yīng)交稅費(fèi)應(yīng)交個(gè)人所得稅,貸銀行存款等65.86
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2022 05/09 12:04
那不是現(xiàn)在這個(gè)分錄里面現(xiàn)金少付了嗎,本來要付63924.17現(xiàn)在付了63858.31差異65.86
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2022 05/09 12:04
是不是這個(gè)不用去管它,就是這個(gè)本來就是員工承擔(dān)的
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2022 05/09 12:43
您好,是的,后期申報(bào)個(gè)人所得稅時(shí),就會(huì)資金減少
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