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老师好,车辆购置税,要计入车辆的入账价值对吗?属于行为税?车船税属于财产税?不计入车辆的入账价值?谢谢
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车辆购置税,要计入车辆的入账价值
2020 04/14 16:31
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紫藤老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 04/14 16:31
车船税属于财产税不计入车辆的入账价值
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84785032 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 04/14 16:33
那缴纳的车船税怎么记
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紫藤老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 04/14 16:38
借:税金及附加
贷:应交税金-车船税
实际缴纳税款的时候做会计处理:
借:应交税金-车船税
贷:银行存款