个税手续费返还的增值税申报表怎么填
个税手续费返还如果单位不支付给申报人员,账务处理是,
借:银行存款,
贷:其他收益,应交税费—应交增值税。
如果是一般纳税人取得的这个返还款项,
在增值税申报表附表一的6%的现代服务收入栏次填写申报。
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