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計(jì)提印花稅,和繳納的分錄怎么做
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速問(wèn)速答計(jì)提印花稅和繳納對(duì)應(yīng)出現(xiàn)在財(cái)務(wù)會(huì)計(jì)賬簿上,應(yīng)根據(jù)會(huì)計(jì)準(zhǔn)則要求做出報(bào)表準(zhǔn)確的分錄,操作流程如下:
1. 按照實(shí)際發(fā)生當(dāng)期應(yīng)繳印花稅價(jià)值,從“印花稅賬戶(hù)”轉(zhuǎn)入“應(yīng)付稅金賬戶(hù)”;
2. 把印花稅一并計(jì)入收入,由“應(yīng)付稅金賬戶(hù)”轉(zhuǎn)入“收入賬戶(hù)”;
3. 從“計(jì)提金額賬戶(hù)”轉(zhuǎn)入“應(yīng)付稅金賬戶(hù)”,以計(jì)提印花稅;
4. 把印花稅一并計(jì)入稅金扣除項(xiàng)目,由“應(yīng)付稅金賬戶(hù)”轉(zhuǎn)入“財(cái)務(wù)費(fèi)用賬戶(hù)”;
5. 從“計(jì)提金額賬戶(hù)”轉(zhuǎn)入“財(cái)務(wù)費(fèi)用賬戶(hù)”,以計(jì)提印花稅
拓展知識(shí):
印花稅是指中國(guó)政府對(duì)票據(jù)的稅收,屬于流轉(zhuǎn)稅,即在票據(jù)流轉(zhuǎn)過(guò)程中收取的稅收,主要包括股票印花稅、債券印花稅和貼現(xiàn)票據(jù)印花稅。
2023 01/20 17:40
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