问题已解决
请问公司现在申报1月份发放的工资。但是1月份发的实际是去年12月份的工资,个税申报系统和我算的个税不一样呢
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是要以个人所得税申报系统计算的个税申报。调整原来的工资表。
2019 02/20 13:20
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2019 02/20 13:21
但是工资已经发放了啊
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2019 02/20 13:35
代扣的个税和实际缴纳的个税哪个数字大
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2019 02/20 16:37
代扣代缴的数字大,因为申报系统是按累计算的
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2019 02/20 17:39
实际缴纳时,做
借 应交税费-应交个人所得税
贷 银行存款
此时会形成借方余额,等下月实际发放工资时,多代扣出个税金额就是了。
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2019 02/21 08:54
应该是贷方余额吧,因为实际发放工资是按照工资表上面的,工资表上面的就是比系统上多了
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2019 02/21 09:35
如果是贷方余额的话,说明多代扣了个人所得税,要么退给员工,要么以后实际发放工资时,少代扣差额部分的个税税款。