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(四十三)、车船使用税的账务核算分录
车船税是指拥有并且使用车船的单位和个人交纳。
1、计算应交车船使用税时
借:税金及附加
贷:应交税费——应交车船税
2、上交车船使用税时
借:应交税费——应交车船税
贷:银行存款
车船税是指拥有并且使用车船的单位和个人交纳。
1、计算应交车船使用税时
借:税金及附加
贷:应交税费——应交车船税
2、上交车船使用税时
借:应交税费——应交车船税
贷:银行存款
8天前2024-06-13
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