雪兒老師 解答

2017-01-09 11:42

要看你們公司是月報還是季報，月報銷售額不超過10萬是免附加稅的，是季報的不超過30萬是免附加稅的

雪兒老師 解答

2017-01-09 11:57

是的只交城建稅，但是都要計提，借：稅金及附加 貸：應(yīng)交稅費-應(yīng)交城建稅   
                                                                                                   -應(yīng)交教育費附加 
                                                                                                   -應(yīng)交地方教育費附加 
然后扣稅費的時候借：應(yīng)交稅費-應(yīng)交城建稅，貸：銀行存款     借：應(yīng)交稅費 -應(yīng)交教育費附加 
                                                                                                                        -應(yīng)交地方教育費附加 
                                                                                                        貸：營業(yè)外收入