问题已解决
地产项目预缴税款涉及的分录?建筑施工企业项目预缴税款涉及的具体分录是哪些?
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你好!
1,建筑业预缴增值税会计分录:
①企业预缴增值税时:
借:应交税费——预交增值税
贷:银行存款
②月末时:
借:应交税费——未交增值税
贷:应交税费——预交增值税
2021 01/27 09:12
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2021 01/27 09:19
2,房地产企业预缴增值税的会计分录:
①企业预缴增值税时:
借:应交税费——预交增值税
贷:银行存款
②月末时:
借:应交税费——未交增值税
贷:应交税费——预交增值税
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2021 01/27 09:22
3,无论房地产业还是建筑业,预缴增值税时要同时缴纳城建税及教育费附加:
借:税金及附加
贷:银行存款。
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2021 01/27 09:26
4,注:房地产开发企业分录②,结转预缴增值税的应为"项目开发完成并移交房产"时进行,而非月末,这里更正一下。