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印花税怎么做分录
释义
按照《企业会计准则》,印花税不通过“应交税费”科目核算,在发生时直接记入“管理费用”科目。会计分录,借:管理费用,贷:银行存款。印花税,是税的一种,是对合同、凭证、书据、账簿及权利许可证等文件征收的税种。纳税人通过在文件上加贴印花税票,或者盖章来履行纳税义务。
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更新时间:2026/5/18 10:46:45