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個(gè)體戶交納的增值稅丶個(gè)體戶個(gè)人生產(chǎn)經(jīng)營所得應(yīng)怎樣做會(huì)計(jì)分錄
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借:所得稅費(fèi)用 貸:應(yīng)交稅費(fèi)---應(yīng)交個(gè)體工商戶繳納個(gè)人所得稅 繳納 借:應(yīng)交稅費(fèi)---應(yīng)交個(gè)體工商戶繳納個(gè)人所得稅 貸:銀行存款
2019 03/04 13:11
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2019 03/04 13:12
那增值稅呢
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2019 03/04 13:13
如果繳納是當(dāng)月的增值稅那么直接做分錄
借:應(yīng)交稅費(fèi)——應(yīng)交增值稅(已交稅金)
貸:銀行存款
如果是上個(gè)月的增值稅,那么
期末將貸方應(yīng)交的銷項(xiàng)稅轉(zhuǎn)入未交增值稅中,表示當(dāng)月應(yīng)交未交的增值稅
借:應(yīng)交稅費(fèi)——應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)
貸:應(yīng)交稅費(fèi)——未交增值稅
在實(shí)際繳納時(shí)再轉(zhuǎn)入已交稅金明細(xì)科目中轉(zhuǎn)銷
借:應(yīng)交稅費(fèi)——應(yīng)交增值稅(已交稅金)
貸:銀行存款
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