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企業(yè)所得稅2022年最后一個(gè)季度的忘記計(jì)提了,2023年一月份賬要怎么處理呢
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玲老師
金牌答疑老师
借以前年度損益調(diào)整貸應(yīng)交稅費(fèi)。
2023 04/11 17:52
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2023 04/11 17:54
繳稅的時(shí)候就借應(yīng)交稅費(fèi)貸銀行存款是嗎
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2023 04/11 17:55
還有就是繳稅的時(shí)候有以前年度虧損的彌補(bǔ),所以不用交這么多的稅,這里怎么做分錄呢
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玲老師 
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2023 04/11 17:59
你好? 不交稅不做交稅分錄了? ?就行
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2023 04/11 18:17
我是抵扣后剩下的部分繳稅,比如我凈利潤(rùn)100-抵扣了30-剩下60的利潤(rùn)是需要繳稅的,這個(gè)怎么做分錄呢
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2023 04/11 18:21
是的這樣對(duì)??
你好 :
相關(guān)分錄如下:
1企業(yè)準(zhǔn)則處理 :
補(bǔ)提所得稅時(shí):
借:以前年度損益調(diào)整
貸:應(yīng)交稅金--應(yīng)繳所得稅
(2)月末結(jié)轉(zhuǎn):
借:利潤(rùn)分配--未分配利潤(rùn)
貸:以前年度損益調(diào)整
(3)繳納時(shí):
借:應(yīng)交稅金--應(yīng)繳所得稅
貸:銀行存款
2小企業(yè)準(zhǔn)則 處理 :
補(bǔ)提所得稅時(shí):
借:利潤(rùn)分配-未分配利潤(rùn)
貸:應(yīng)交稅金--應(yīng)繳所得稅
(2)繳納時(shí):
借:應(yīng)交稅金--應(yīng)繳所得稅
貸:銀行存款
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2023 04/11 18:23
這個(gè)計(jì)提的金額是我彌補(bǔ)虧損的金額嗎
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2023 04/11 18:24
你好 按補(bǔ)虧損后金額計(jì)提 的?
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2023 04/11 18:27
好的,謝謝
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2023 04/11 18:36
不客氣,祝您工作愉快。
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