问题已解决
请问老师,社保个人部分能税前扣除吗
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您好,你们公司个人的也由公司吗
2023 04/25 15:18
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2023 04/25 15:19
不是,是个人承担
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2023 04/25 15:19
那这个是不可以的,不能抵税的
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2023 04/25 15:22
假如工资5000元,借 管理费用5000 贷 应付职工薪酬5000 对吗?这金额不就包含社保个人部分了吗
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2023 04/25 15:34
是的, 就是你说的这个意思
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2023 04/25 15:36
那不就是入在管理费用里了吗?这不就是税前扣除了吗
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2023 04/25 15:38
借 管理费用4500
其他应收账款-个人500
贷 应付职工薪酬5000
要把个人的部分踢出来的
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2023 04/25 15:41
员工工资应发是5000元,社保500元,实际银行付款4500元,请问怎么账务处理呢
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2023 04/25 15:43
借:应付职工薪酬5000
贷:银行存款4500
其他应收账款500
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2023 04/25 15:44
计提时不是5000吗,借 管理费用-工资5000元 贷 应付职工薪酬5000元
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2023 04/25 15:45
计提的
借 管理费用4500
其他应收账款-个人500
贷 应付职工薪酬5000
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2023 04/25 15:45
支付的
借:应付职工薪酬5000
贷:银行存款4500
其他应收账款500
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2023 04/25 16:02
您帮我看下这个工资表怎样账务处理呢
FAILED
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2023 04/25 16:04
借 管理费用4280.75
其他应收账款-个人619.25
贷 应付职工薪酬4900
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2023 04/25 16:04
你把数字换下就可以了
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2023 04/25 16:35
那银行付社保时怎么做
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2023 04/25 16:41
、计提社保时分录为,
借:管理费用—社会保险费(单位部分),
贷:应付职工薪酬—社会保险费(单位部分)。
、发放工资时,
借:应付职工薪酬—工资(应发数),
贷:其他应收款—社会保险费(个人部分),
银行存款/现金 (实发数)
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2023 04/25 16:41
企业缴纳社保费用时做如下分录,
借:应付职工薪酬--社会保险费(单位部分),
其他应收(付)款—社会保险费(个人部分),
贷:银行存款/现金。
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2023 04/25 16:43
那按您这样说其他应收款社保个人就有余额了吧,就拿刚都那社保500元来看,公司付社保个人部分500元,公司部分1500元
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2023 04/25 16:45
、发放工资时,
借:应付职工薪酬—工资(应发数),
贷:其他应收款—社会保险费(个人部分),
银行存款/现金 (实发数)
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2023 04/25 16:45
发放工资时又冲掉了呀
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2023 04/25 16:48
你计提工资时里有这个科目,发放工资时里有这个科目,银行付社保时又有这个科目怎么会平呢
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2023 04/25 16:50
1.计提工资
借:××费用(管理/销售等)
贷:应付职工薪酬——工资
2.计提社保(企业部分)
借:××费用(管理/销售等)
贷:应付职工薪酬——社保
3.次月发放工资时
借:应付职工薪酬——工资
贷:应付职工薪酬——社保(个人部分)
应交税费——应交个人所得税
库存现金/银行存款
4.上交杜保
借:应付职工薪酬——社保(企业部分+个人部分)
贷:库存现金/银行存款
5.上交个人所得税
借:应交税费——应交个人所得税
贷:银行存款
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2023 04/25 16:50
这个是全套的分录