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實(shí)收資本100萬,印花稅500元,實(shí)際按50%優(yōu)惠政策只交250元,該怎么做賬?
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您好
實(shí)收資本印花稅=1000000*5/10000*0.5=250
借:稅金及附加
貸:銀行存款
2019 06/06 09:11
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2019 06/06 09:20
不是寫500元呀,18年12月計(jì)提的是500元,實(shí)際交了250元,這賬我該怎么處理呢?我們是小規(guī)模
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2019 06/06 09:24
沖回當(dāng)期多計(jì)提的
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2019 06/06 09:42
我現(xiàn)在賬上掛的是貸:應(yīng)交稅費(fèi)一應(yīng)交印花稅500,沖時(shí)借:應(yīng)交稅費(fèi)一應(yīng)交印花稅500貸:本年利潤未分配利潤50O,對(duì)嗎?
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2019 06/06 09:44
借:以前年度損益調(diào)整 -250
貸:應(yīng)交稅費(fèi)——應(yīng)交印花稅 -250
借:以前年度損益調(diào)整 250
貸:利潤分配——未分配利潤 250
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2019 06/06 09:46
印花稅不用走應(yīng)交稅費(fèi)這個(gè)科目是嗎?直接記入稅金及附加里是吧?
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2019 06/06 09:47
是的 印花稅不用走應(yīng)交稅費(fèi)這個(gè)科目
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