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個(gè)稅扣繳的分錄應(yīng)該如何做?
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個(gè)稅扣繳的分錄應(yīng)該如下:
借:應(yīng)付工資薪金(或應(yīng)付職工薪酬)賬戶
貸:個(gè)人所得稅費(fèi)用賬戶
個(gè)人所得稅費(fèi)用應(yīng)當(dāng)在當(dāng)期確認(rèn),計(jì)入當(dāng)期損益。應(yīng)付工資薪金賬戶則應(yīng)當(dāng)在支付工資時(shí)進(jìn)行結(jié)算,確認(rèn)為當(dāng)期的應(yīng)付賬款。
借:應(yīng)付工資薪金(或應(yīng)付職工薪酬)賬戶
貸:個(gè)人所得稅費(fèi)用賬戶
個(gè)人所得稅費(fèi)用應(yīng)當(dāng)在當(dāng)期確認(rèn),計(jì)入當(dāng)期損益。應(yīng)付工資薪金賬戶則應(yīng)當(dāng)在支付工資時(shí)進(jìn)行結(jié)算,確認(rèn)為當(dāng)期的應(yīng)付賬款。
2023-05-15 17:33:30
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