问题已解决
更正了21年22年5月申報(bào)的稅控盤(pán)低免288元,要補(bǔ)交增值稅576 附加稅57.6 滯納金190.97元,老師,補(bǔ)交的稅費(fèi)怎么入賬啊
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這個(gè)金額不大,你直接是
借:增值稅 576
稅金及附加 57.6
營(yíng)業(yè)外支出190.97
貸:銀行存款
2023 09/11 10:12
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2023 09/11 10:16
一般增值稅我都是有計(jì)提的,是不是也要先計(jì)提,然后在繳納。
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2023 09/11 10:22
這個(gè)跟你是不是計(jì)提沒(méi)有關(guān)系的,要不然就不存在補(bǔ)交了
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2023 09/11 10:23
那就繳納的當(dāng)月計(jì)提,然后在交咯。不用去調(diào)整去年之前的數(shù)據(jù)吧
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2023 09/11 10:24
不需要啊,你之前的不需要調(diào)的
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