个税待报解预算收入怎么做分录
个税待报解预算收入说明是缴纳的个人所得税税款,缴纳税款的时候应交税费减少,负债减少计入借方,同时银行存款减少,资产减少计入贷方。分录是,
借:应交税费—个人所得税,
贷:银行存款。
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