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个人所得税退手续费的会计科目
释义
法律主观:
根据《中华人民共和国企业所得税法》和《中华人民共和国企业所得税法实施条例》的有关规定,企业代扣代缴 个人所得税 取得手续费收入应缴纳企业所得税。企业所取得的手续费返还严格来讲应按服务业中的 代理 业计征 增值税 。
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system of payment partly in kind and partly in money
system of people's assessors
system of people's congress
system of people's jurors
system of people's mediation
system of personal income distribution
system of personal responsibility on a work post
system of piecerate wage for above-quota output
system of position
system of production responsibility
system of product quality standards
system of professional qualification of realty valuators
system of promotion through examination
system of proof
system of public prosecution
system of punishment
system of punishment against old offenses
system of quality certification
system of recognition
system of recourse
system of recruitment
system of registration and certification for the right to the use of land
system of regular wage increases
system of regulations governing the control of weaponry
system of reporting accidents to higher authorities for handling
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更新时间:2025/10/9 4:39:51