问题已解决
工資打到法人銀行卡再發(fā)員工,工資表員工不超起征點(diǎn),法人要繳稅嗎?
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同學(xué),你好
法人不交稅的,個(gè)人申報(bào)工資
2023 05/18 12:51
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2023 05/18 12:54
老師,工資都申報(bào)的,都是不超起征點(diǎn)。
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2023 05/18 12:55
同學(xué),你好
那可以的
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2023 05/18 13:22
發(fā)工資分錄 借:應(yīng)發(fā)薪酬10 貸:社保個(gè)人負(fù)擔(dān)2、其他應(yīng)付款法人8,這樣可以嗎
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2023 05/18 13:23
先計(jì)提,借:管理費(fèi)用 貸:應(yīng)付薪酬
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2023 05/18 13:27
社保個(gè)人部分自己承擔(dān)
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2023 05/18 13:31
同學(xué),你好
可以參考
1.計(jì)提工資
借:××費(fèi)用(管理/銷售等)
貸:應(yīng)付職工薪酬——工資
2.計(jì)提社保(企業(yè)部分)
借:××費(fèi)用(管理/銷售等)
貸:應(yīng)付職工薪酬——社保
3.次月發(fā)放工資時(shí)
借:應(yīng)付職工薪酬——工資
貸:其他應(yīng)收款——社保(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/銀行存款或現(xiàn)金
4.上交杜保
借:應(yīng)付職工薪酬——社保(企業(yè)部分)
其他應(yīng)收款——社保(個(gè)人部分)
貸:銀行存款或現(xiàn)金
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:銀行存款或現(xiàn)金
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2023 05/18 13:43
老師,發(fā)放工資時(shí)我先放 其他應(yīng)付款老板掛著,過段時(shí)間再付不行嗎?
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2023 05/18 13:47
同學(xué),你好
嗯,可以的
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2023 05/18 13:49
謝謝老師
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2023 05/18 13:51
不客氣,祝工作順利
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