文档介绍：培训考试税务检查案例(答案)
County continuation records has examined and approved the draft, spirit, believe, comprehensive
（二）有关业务及会计处理
County continuation records has examined and approved the draft, spirit, believe, comprehensive Yearbook of zhuanglang already prepared draft, entered the phase of evaluation. Civil air defense work
County continuation records has examined and approved the draft, spirit, believe, comprehensive Yearbook of zhuanglang already prepared draft, entered the phase of evaluation. Civil air defense work25
County continuation records has examined and approved the draft, spirit, believe, comprehensive Yearbook of zhuanglang already prepared draft, entered the phase of evaluation. Civil air defense work
1、3月31日，餐饮娱乐部卡拉OK厅取得收入共计30000元，当天公司将该项收入作为季度奖发给职工。会计处理为：
借：现金 30 000
贷：应付职工薪酬 30 000
借：应付职工薪酬 30 000
贷：现金 30 000
（1）公司将卡拉OK厅取得收入30 000元直接作为季度奖发给职工，逃了营业税、城市维护建设税（以下简称城建税）和教育费附加，也影响了企业所得税。同时还涉及到个人所得税税（后面计算）。 ()
（2）应补流转税费及影响的企业所得税应纳税所得额：
应补营业税=30 000×20%=6000（元） ()
应补城建税=6000×7%=420（元） ()
County continuation records has examined and approved the draft, spirit, believe, comprehensive Yearbook of zhuanglang already prepared draft, entered the phase of evaluation. Civil air defense work
County continuation records has examined and approved the draft, spirit, believe, comprehensive Yearbook of zhuanglang already prepared draft, entered the phase of evaluation. Civil air defense work5
County continuation records has examined and approved the draft, spirit, believe, comprehensive Yearbook of zhuanglang already prepared draft, entered the phase of evaluation. Civil air defen