问题已解决
老师,每个员工的车辆燃油费补贴,是每个月给的加油卡,里面是500元/每月,这个是计入“职工薪酬——福利费”,还是计入“燃油费”中呢?
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是计入“职工薪酬——福利费”
2022 06/14 09:41
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2022 06/14 09:49
每个月的这个500元是可以拿回发票的,借:职工薪酬——福利费,贷:其他应收款——加油卡,是这样么?老师
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2022 06/14 09:53
借:职工薪酬——福利费,贷:其他应收款——加油卡,是这样
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2022 06/14 10:02
老师,我的理解是,计入福利费的都是企业所有或者部分员工都能享受的,分不清谁应该摊销多少的这种,而这个加油补贴确是发放到对应的员工手里的,只他一个人消费,这个该如何理解呢?
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2022 06/14 10:06
也是员工,实际也是补贴,是给予员工的福利,只是以报销形式
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2022 06/14 11:43
分录为:借:管理费——职工薪酬福利费,贷:其他应收款——加油卡,不用走应付职工薪酬科目,也不用个税申报是么?
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2022 06/14 11:48
若属于私车公用,不用报个税。
若单纯的补贴,要报个税。