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代扣代缴个人所得税是否通过应交税费科目核算?
释义
代扣代缴个人所得税是否通过应交税费科目核算?通过“应交税费—应交个人所得税”科目核算1、计提时借:应付职工薪酬—工资贷:应交税费—应交个人所得税2、缴纳时借:应交税费—应交个人所得税贷:银行存款这样说理解吗?
该内容由 杨振军律师 和 律说律答 共创回答
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更新时间:2025/5/4 22:24:19