问题已解决
老師,勞務分包方給總包方開了 158000的發(fā)票,農(nóng)民專戶代發(fā)了 132000的工資。我們是分包方,我們給工人申報了工資,代扣了個稅。但是工資是從專戶發(fā)的。這個計提和發(fā)放的分錄怎么做?個稅是2358元
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?您好,我們是差額征收的
借:應收賬款158000? ?貸:主營業(yè)務收入? 158000/1.06? ?應交稅費-應交增值稅158000/1.06 *6%
借:主營業(yè)務成本-工資? (132000+2358)/1.06? ? ??應交稅費-應交增值稅(132000+2358)/1.06 *6%? ?貸:應付職工薪酬-工資? 13200+2358
借::應付職工薪酬-工資 2358? ?貸:應交稅費-代扣代繳個人所得稅? 2358? ?
借:應付職工薪酬-工資 132000? ?貸:應收賬款? 132000
2024 11/14 11:08
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2024 11/14 11:29
老師這個個稅是我們這邊給代扣代繳了,然后農(nóng)民工是全額發(fā)放的,這個個稅是公司承擔的
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2024 11/14 11:33
哦哦,分錄還是上面的
借::應交稅費-代扣代繳個人所得稅? 2358? ? ?貸:銀行(zhòng)n公司承擔就要記營業(yè)外支出
借:營業(yè)外支出? 2358? ?借:主營業(yè)務成本-工資? -2358(這是不能稅前扣除的哦,個稅本來就是員工承擔的)
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2024 11/14 11:58
老師差額開票和全額開票有什么區(qū)別,在什么情況下需要差額和全額開票?
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2024 11/14 12:02
您好,差額開票就是我們只要交158000-132000部分的增值稅,發(fā)工資的部分是不交增值稅的
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2024 11/14 12:03
什么情況下是全額開票
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2024 11/14 12:03
您好,不是勞務公司就不能差額開票,差額開票是稅收優(yōu)惠,不是所有單位都能開的
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2024 11/14 12:04
老師如果開50萬的發(fā)票,50萬全部是農(nóng)民工資這樣的話差額開票的話也是不需要繳納增值稅的嘛?
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2024 11/14 12:05
小規(guī)模納稅人
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2024 11/14 12:06
您好,理論上是這樣的,但實際上不可能的,稅務也會覺得奇怪,全發(fā)工資了,公司沒有賺頭,開公司就沒有必要了,賺的差額部分是服務費
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2024 11/14 12:10
小規(guī)模勞務公司,如果分包了50萬的活開了50萬發(fā)票。其中工資40萬。這樣的話是不是可以。可以的話開票金額是50還是40
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2024 11/14 12:12
您好,小規(guī)模也可以差額的,開50萬發(fā)票,電子稅務局有差額開票的發(fā)票,開出的發(fā)票稅率是星號,只計算的差額10部分
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2024 11/14 12:23
這個需要勞務派遣資質(zhì)或者是勞務資質(zhì)嘛?
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2024 11/14 12:26
您好,是的,需要有資質(zhì)的公司
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2024 11/14 12:39
任意一個資質(zhì)都可以是吧
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2024 11/14 13:04
您好,不是的,這要有勞務資質(zhì)才能開差額發(fā)票
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