问题已解决
您好老師,圖片中思路點撥這句話,附加稅是根據(jù)增值稅計算出來,繳納增值稅就需要繳納附加稅,為什么要在確認(rèn)收入后再記
FAILED



會計上要分期確認(rèn)收入,沒有確認(rèn)收入部分對應(yīng)的城建稅及附加不能計入稅金及附加科目核算,要計入遞延稅款科目核算。
2022 12/13 10:05

于昀妡 

2022 12/13 10:45
增值稅是在收到款項是計算繳納,附加稅不跟著增值稅走,而是跟著收入走,對嗎

稅法老師 

2022 12/13 20:47
不是的,附加稅是跟著增值稅走
