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12月發(fā)績效獎(jiǎng)金,需要交個(gè)稅。12月份還用計(jì)提個(gè)稅嗎?還是1月份直接扣繳個(gè)稅呢?
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12月發(fā)績效獎(jiǎng)金,需要計(jì)提個(gè)稅
2023 01/07 15:22
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2023 01/07 15:24
計(jì)提和交的時(shí)候怎么寫分錄?
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2023 01/07 15:24
12月份沒有計(jì)提,可以在1月直接計(jì)提并繳納嗎?
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2023 01/07 15:24
按工資一樣的處理方式哈
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2023 01/07 15:27
12月份沒有計(jì)提個(gè)稅,2023年1月可以計(jì)提并直接繳納嗎
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2023 01/07 15:30
嗯嗯,可以的沒問題的
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2023 01/07 15:32
個(gè)稅可以當(dāng)月計(jì)提,當(dāng)月繳納是嗎?
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2023 01/07 15:34
通常是當(dāng)月計(jì)提下月申報(bào)
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2023 01/07 15:45
12月份沒有計(jì)提,1月份計(jì)提并繳納。賬務(wù)還用調(diào)整嗎?影響12月的什么內(nèi)容嗎?
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2023 01/07 15:48
沒事的,沒什么影響的
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2023 01/07 15:53
怎么寫計(jì)提和交個(gè)稅的分錄,老師寫清楚下
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2023 01/07 15:55
跟當(dāng)年計(jì)提和交沒什么區(qū)別呀
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2023 01/07 15:56
第一次出現(xiàn)個(gè)稅,沒有之前的賬務(wù)啊
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2023 01/07 15:58
計(jì)提工資
借:管理費(fèi)用/制造費(fèi)用/銷售費(fèi)用/生產(chǎn)成本-工資?
貸:應(yīng)付職工薪酬-工資
計(jì)提公司承擔(dān)部分社保公積金
借:管理費(fèi)用-社保,公積金
貸:應(yīng)付職工薪酬-社保,公積金
先發(fā)放工資時(shí)
借:應(yīng)付職工薪酬——工資
貸:其他應(yīng)付款—社保,公積金(個(gè)人部分)
? ? ?應(yīng)交稅費(fèi)——應(yīng)交個(gè)人所得稅
庫存現(xiàn)金/銀行存款
4.上交杜保
借:應(yīng)付職工薪酬——社保,公積金(企業(yè)部分)
? ? ? 其他應(yīng)付款—社保,公積金(個(gè)人部分)
貸:庫存現(xiàn)金/銀行存款
5.上交個(gè)人所得稅
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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