问题已解决
老師,我補繳了2022年12月份的社保,現(xiàn)在我1-3月份的稅都已經(jīng)申報了,我需要怎么做那個補繳的社保以及個稅的賬務處理呀



你好
補繳了2022年12月份的社保,借:應付職工薪酬—社保,其他應收款(個人負擔部分),貸:銀行存款
個人所得稅是退回 了嗎?
2023 04/14 14:43

84784955 

2023 04/14 14:46
沒有個稅退的

84784955 

2023 04/14 14:46
這筆分錄可以補在4月份嗎

鄒老師 

2023 04/14 14:50
你好,既然沒有個稅退的,就不需要做個稅的分錄。
這筆分錄可以補在4月份

84784955 

2023 04/14 15:08
那我1-3月份已經(jīng)做賬報稅的有影響嗎

鄒老師 

2023 04/14 15:12
你好,這個對?1-3月份已經(jīng)做賬報稅的,是沒有影響的??

84784955 

2023 04/14 15:16
好像不對吧,相當于是4月份都要補一筆計提工資和社保的分錄 ,然后是發(fā)放工資記錄 是嗎

鄒老師 

2023 04/14 15:21
你好,請看你之前描述:只是說補交社保,沒有提到?jīng)]有計提的事情啊?
FAILED

84784955 

2023 04/14 15:26
那我現(xiàn)在是補繳,之前也沒有計提,包括工資那些都沒有做,現(xiàn)在是要重新補嗎?包括計提工資分錄和發(fā)放工資

鄒老師 

2023 04/14 15:30
你好,之前也沒有計提,就需要補計提的

84784955 

2023 04/14 15:33
這些全部放在今年4月份 可以嗎

鄒老師 

2023 04/14 15:39
你好,是的,是可以的
