本文解答了关于《所得税费用分录》相关内容，同时关于1、缴纳所得税费用分录,2、计提所得税费用分录,3、计提当期所得税费用分录,4、计算结转所得税费用分录,5、所得税费用当期所得税费用分录,的相关问答本篇文章福途教育网小编也整理了进来，希望对您有帮助。
所得税费用分录
private CreditAssignmentEntry getIncomeTaxEntry(){
TaxRate rate = taxRateRepository.findOneThisYear(assignment.getCreateTime());
CreditAssignmentEntry entry = new CreditAssignmentEntry();
entry.setAmount(assignment.getIncomeTax());
entry.setEntryType(CreditAssignmentEntry.Tax);
entry.setParent(assignment);
entry.setDescription("财政拨款回收(所得税" + rate.getRate() +"%)");
return entry;
}
// 1.2 财政拨款回收-投资人收入分录
private CreditAssignmentEntry getIncomeEntry(){
CreditAssignmentEntry entry = new CreditAssignmentEntry();
entry.setAmount(assignment.getBorrowerCollection());
entry.setEntryType(CreditAssignmentEntry.Income);
entry.setParent(assignment);
entry.setDescription("财政拨款回收");
return entry;
}
// 2.1 代偿本息
private CreditAssignmentEntry getLateFeeEntry(){
CreditAssignmentEntry entry = new CreditAssignmentEntry();
entry.setAmount(assignment.getCompensationalAmount());
entry.setEntryType(CreditAssignmentEntry.Expense);
entry.setParent(assignment);
entry.setDescription("代偿本息");
return entry;
}
// 2.2 垫付利息
private CreditAssignmentEntry getInterestEntry(){
CreditAssignmentEntry entry = new CreditAssignmentEntry();
entry.setAmount(assignment.getAheadPayment());
entry.setEntryType(CreditAssignmentEntry.Expense);
entry.setParent(assignment);
entry.setDescription("垫付利息");
return entry;
}
// 2.3 垫付本金
private CreditAssignmentEntry getOverdueFeeEntry(){
CreditAssignmentEntry entry = new CreditAssignmentEntry();
entry.setAmount(assignment.getAheadPaymentCapital());
entry.setEntryType(CreditAssignmentEntry.Expense);
entry.setParent(assignment);
entry.setDescription("垫付本金");
return entry;
}
/**
*
// 8. 代偿管理费
private CreditAssignmentEntry getCompensationalManageFeeEntry(){
//FIXME 待实现
}
*/
//未入账资金拨付-债权转让服务费
private CreditAssignmentEntry getTransferServiceFeeEntry(){
CreditAssignmentEntry entry = new CreditAssignmentEntry();
entry.setAmount(assignment.getTransferFee());
entry.setEntryType(CreditAssignmentEntry.Service_Fee);
entry.setParent(assignment);
entry.setDescription("债权转让服务费");
return entry;
}
//未入账资金拨付-投资人收入
private CreditAssignmentEntry getIncomeEntry2(){
CreditAssignmentEntry entry = new CreditAssignmentEntry();
entry.setAmount(assignment.getReceiverCollection());
entry.setEntryType(CreditAssignmentEntry.Income);
entry.setParent(assignment);
entry.setDescription("投资人收益");
return entry;
}
// 未入账资金拨付-罚息
private CreditAssignmentEntry getPenaltyEntry(){
CreditAssignmentEntry entry = new CreditAssignmentEntry();
entry.setAmount(assignment.getPenaltyFee());
entry.setEntryType(CreditAssignmentEntry.Service_Fee);
entry.setParent(assignment);
entry.setDescription("罚息");
return entry;
}
//预入账资金拨付-投资用户收入
private CreditAssignmentEntry get
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