问题已解决
计提工资的时候一次把个税计提了还是发放工资的时候再计提个税



你好, 发放时工资时计提
2019 01/09 16:08

84784965 

2019 01/09 16:15
可是之前这个老师是这样给我说的,我之前都是按照这样的方式记账的,后面我一想,这样的话所得税汇算清缴的时候应付职工薪酬的金额和管理费用工资的数字就对不上了,前面三个季度都那样弄了,有办法改嘛

84784965 

2019 01/09 16:16
按照这个老师给我说的话,年终汇算清缴的时候所得税管理费用工资和应付职工薪酬工资错差的就是全年所有的个税金额了?

小惑老师 

2019 01/09 16:22
你汇算时,如果有退税的话,你冲减你之前计提的就可以了,
年终汇算清缴的时候所得税管理费用工资和应付职工薪酬工资错差的就是全年所有的个税金额了?
这句话没没明白你想表达的意思

84784965 

2019 01/09 17:01
因为之前那个老师说的是比如说工资是75000,个税是98。他给我说的是计提时借记管理费用75000,贷记应付职工薪酬。计提个税借记应付职工薪酬98,贷记应交税费-个人所得税。那这样是不是管理费用中的工资总额是75000,应付职工薪酬就是74902,这两个数不一致,错差98了

小惑老师 

2019 01/09 17:04
这两个数不应该一致的,你这个计提时含着个税

84784965 

2019 01/09 17:33
那我这样记账对不对,还需要改嘛

小惑老师 

2019 01/09 17:58
对的,就这样计提发放分录