問題已解決
請(qǐng)問老師,稅收滯納金計(jì)入哪個(gè)會(huì)計(jì)科目呢?計(jì)算所得稅時(shí)要考慮嗎?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/012/46/77/65_avatar_middle.jpg?t=1651216997)
企業(yè)繳納滯納金計(jì)入營業(yè)外支出科目。具體分錄如下:
借:營業(yè)外支出
貸:銀行存款
2021 03/13 20:10
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84784976 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 03/13 20:11
計(jì)算所得稅呢?
![](https://pic1.acc5.cn/012/46/77/65_avatar_middle.jpg?t=1651216997)
子子老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 03/13 20:12
你好,需要納稅調(diào)增,不可以稅前扣除
![](/wenda/img/newWd/sysp_btn_eye.png)
請(qǐng)問老師,稅收滯納金計(jì)入哪個(gè)會(huì)計(jì)科目呢?計(jì)算所得稅時(shí)要考慮嗎?
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