问题已解决
老师建筑业预交增值税只抵了一部分,附加税怎么做?
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您好,附加税按照实际缴纳的增值税和消费税的金额计提。
2020 06/05 19:54
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2020 06/05 19:55
那老师实际的计提了剩余的怎么做账
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2020 06/05 20:06
您好,没明白您说的剩余是什么意思,能否用具体金额。您按当期实际缴纳的增值税计提附加税。
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2020 06/05 20:07
老师比如预交了300,实际发生了200.那剩余的100怎么做账
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2020 06/05 20:15
您好,根据您的例题。那您在账面上挂账预缴增值税100,您当期按300计算附加税。
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2020 06/05 20:15
是附加老师
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2020 06/05 20:21
您好,参考分录借税金及附加300*(1加相关比率)贷应交税费~应交城建税、教育费附加、地方教育费附加。