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延期支付工资个税如何计算

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企业延期支付工资需要在实际支付的时候进行申报，现在工资薪金所得计入到综合所得进行计算，所以就算是延期支付也不会增加纳税人的税收负担，延期支付工资的个税按累计发放的工资减去扣除项目后乘以对应税率得到应...
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工资延期支付企业所得税银行工资延期支付离职后如何发放延期发放的工资如何申报个税
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企业备用金发工资的分录是，借：应付职工薪酬—工资，贷：库存现金。学员刚刚提问新企业，企业新建账，无收入。实际没有给员工发工资，那么账面上需要做几个人的工资合理？工资不能做银行付款，也没有备用金，分录...
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广发代发工资备用金代发工资和取备用金代发工资和备用金
转出未交增值税年末如何结转

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一般来说结转未交增值税做如下分录，1、将当月应交未交增值税额从“应交税费—应交增值税”科目转入“未交增值税”科目。借：应交税费—应交增值税（转出未交增值税），贷：应交税费—未交增值税，2、将当月多交的...
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(UnexpectedTypeException.java:48) at freemarker.core.NonHashException.(NonHashException.java:49) at freemarker.core.Dot._eval(Dot.java:48) at freemarker.core.Expression.eval(Expression.java:83) at freemarker.core.Dot._eval(Dot.java:41) at freemarker.core.Expression.eval(Expression.java:83) at freemarker.core.Expression.evalAndCoerceToStringOrUnsupportedMarkup(Expression.java:123) at freemarker.core.BuiltInForString.getTargetString(BuiltInForString.java:34) at freemarker.core.BuiltInForString._eval(BuiltInForString.java:29) at freemarker.core.Expression.eval(Expression.java:83) at freemarker.core.DollarVariable.calculateInterpolatedStringOrMarkup(DollarVariable.java:100) at freemarker.core.DollarVariable.accept(DollarVariable.java:63) at freemarker.core.Environment.visit(Environment.java:366) at freemarker.core.IteratorBlock$IterationContext.executedNestedContentForCollOrSeqListing(IteratorBlock.java:317) at freemarker.core.IteratorBlock$IterationContext.executeNestedContent(IteratorBlock.java:271) at freemarker.core.IteratorBlock$IterationContext.accept(IteratorBlock.java:242) at freemarker.core.Environment.visitIteratorBlock(Environment.java:642) at freemarker.core.IteratorBlock.acceptWithResult(IteratorBlock.java:107) at freemarker.core.IteratorBlock.accept(IteratorBlock.java:93) at freemarker.core.Environment.visit(Environment.java:366) at freemarker.core.IteratorBlock$IterationContext.executedNestedContentForCollOrSeqListing(IteratorBlock.java:317) at freemarker.core.IteratorBlock$IterationContext.executeNestedContent(IteratorBlock.java:271) at freemarker.core.IteratorBlock$IterationContext.accept(IteratorBlock.java:242) at freemarker.core.Environment.visitIteratorBlock(Environment.java:642) at freemarker.core.IteratorBlock.acceptWithResult(IteratorBlock.java:107) at freemarker.core.IteratorBlock.accept(IteratorBlock.java:93) at freemarker.core.Environment.visit(Environment.java:366) at freemarker.core.Environment$NestedElementTemplateDirectiveBody.render(Environment.java:2900) at com.fastcms.core.web.directive.AbstractInfoListPageDirective.doExecute(AbstractInfoListPageDirective.java:263) at com.fastcms.core.web.directive.InfoPageDirective.execute(InfoPageDirective.java:23) at freemarker.core.Environment.visit(Environment.java:445) at freemarker.core.UnifiedCall.accept(UnifiedCall.java:101) at freemarker.core.Environment.visit(Environment.java:330) at freemarker.core.Environment.visit(Environment.java:336) at freemarker.core.Environment.process(Environment.java:309) at freemarker.template.Template.process(Template.java:384) at com.fastcms.common.file.LocalFileHandler.storeFile(LocalFileHandler.java:147) at com.fastcms.core.html.PNode.doMakeHtml(PNode.java:93) at com.fastcms.core.html.PNode.makeHtml(PNode.java:45) at com.fastcms.core.html.HtmlServiceImpl.makeNode(HtmlServiceImpl.java:96) at com.fastcms.core.html.HtmlServiceImpl$$FastClassBySpringCGLIB$$7bbd7be8.invoke() at org.springframework.cglib.proxy.MethodProxy.invoke(MethodProxy.java:204) at org.springframework.aop.framework.CglibAopProxy$CglibMethodInvocation.invokeJoinpoint(CglibAopProxy.java:736) at org.springframework.aop.framework.ReflectiveMethodInvocation.proceed(ReflectiveMethodInvocation.java:157) at org.springframework.transaction.interceptor.TransactionInterceptor$1.proceedWithInvocation(TransactionInterceptor.java:99) at org.springframework.transaction.interceptor.TransactionAspectSupport.invokeWithinTransaction(TransactionAspectSupport.java:282) at org.springframework.transaction.interceptor.TransactionInterceptor.invoke(TransactionInterceptor.java:96) at org.springframework.aop.framework.ReflectiveMethodInvocation.proceed(ReflectiveMethodInvocation.java:179) at org.springframework.aop.framework.CglibAopProxy$DynamicAdvisedInterceptor.intercept(CglibAopProxy.java:671) at com.fastcms.core.html.HtmlServiceImpl$$EnhancerBySpringCGLIB$$b045c81f.makeNode() at com.fastcms.core.service.impl.InfoServiceImpl.updateHtml(InfoServiceImpl.java:712) at com.fastcms.core.service.impl.InfoServiceImpl.logicDelete(InfoServiceImpl.java:539) at com.fastcms.core.service.impl.InfoServiceImpl$$FastClassBySpringCGLIB$$be4bb813.invoke() at org.springframework.cglib.proxy.MethodProxy.invoke(MethodProxy.java:204) at org.springframework.aop.framework.CglibAopProxy$CglibMethodInvocation.invokeJoinpoint(CglibAopProxy.java:736) at org.springframework.aop.framework.ReflectiveMethodInvocation.proceed(ReflectiveMethodInvocation.java:157) at org.springframework.transaction.interceptor.TransactionInterceptor$1.proceedWithInvocation(TransactionInterceptor.java:99) at org.springframework.transaction.interceptor.TransactionAspectSupport.invokeWithinTransaction(TransactionAspectSupport.java:282) at org.springframework.transaction.interceptor.TransactionInterceptor.invoke(TransactionInterceptor.java:96) at org.springframework.aop.framework.ReflectiveMethodInvocation.proceed(ReflectiveMethodInvocation.java:179) at org.springframework.aop.framework.CglibAopProxy$DynamicAdvisedInterceptor.intercept(CglibAopProxy.java:671) at com.fastcms.core.service.impl.InfoServiceImpl$$EnhancerBySpringCGLIB$$3fd5ef80.logicDelete() at com.fastcms.core.web.admin.InfoController.logicDelete(InfoController.java:661) at com.fastcms.core.web.admin.InfoController$$FastClassBySpringCGLIB$$d46b03e4.invoke() at org.springframework.cglib.proxy.MethodProxy.invoke(MethodProxy.java:204) at org.springframework.aop.framework.CglibAopProxy$CglibMethodInvocation.invokeJoinpoint(CglibAopProxy.java:736) at org.springframework.aop.framework.ReflectiveMethodInvocation.proceed(ReflectiveMethodInvocation.java:157) at org.apache.shiro.spring.security.interceptor.AopAllianceAnnotationsAuthorizingMethodInterceptor$1.proceed(AopAllianceAnnotationsAuthorizingMethodInterceptor.java:82) at org.apache.shiro.authz.aop.AuthorizingMethodInterceptor.invoke(AuthorizingMethodInterceptor.java:39) at org.apache.shiro.spring.security.interceptor.AopAllianceAnnotationsAuthorizingMethodInterceptor.invoke(AopAllianceAnnotationsAuthorizingMethodInterceptor.java:115) at org.springframework.aop.framework.ReflectiveMethodInvocation.proceed(ReflectiveMethodInvocation.java:179) at org.springframework.aop.framework.CglibAopProxy$DynamicAdvisedInterceptor.intercept(CglibAopProxy.java:671) at com.fastcms.core.web.admin.InfoController$$EnhancerBySpringCGLIB$$2fdcdde5.logicDelete() at sun.reflect.GeneratedMethodAccessor1581.invoke(Unknown Source) at sun.reflect.DelegatingMethodAccessorImpl.invoke(DelegatingMethodAccessorImpl.java:43) at java.lang.reflect.Method.invoke(Method.java:498) at org.springframework.web.method.support.InvocableHandlerMethod.doInvoke(InvocableHandlerMethod.java:205) at org.springframework.web.method.support.InvocableHandlerMethod.invokeForRequest(InvocableHandlerMethod.java:133) at org.springframework.web.servlet.mvc.method.annotation.ServletInvocableHandlerMethod.invokeAndHandle(ServletInvocableHandlerMethod.java:97) at org.springframework.web.servlet.mvc.method.annotation.RequestMappingHandlerAdapter.invokeHandlerMethod(RequestMappingHandlerAdapter.java:827) at org.springframework.web.servlet.mvc.method.annotation.RequestMappingHandlerAdapter.handleInternal(RequestMappingHandlerAdapter.java:738) at org.springframework.web.servlet.mvc.method.AbstractHandlerMethodAdapter.handle(AbstractHandlerMethodAdapter.java:85) at org.springframework.web.servlet.DispatcherServlet.doDispatch(DispatcherServlet.java:967) at org.springframework.web.servlet.DispatcherServlet.doService(DispatcherServlet.java:901) at org.springframework.web.servlet.FrameworkServlet.processRequest(FrameworkServlet.java:970) at org.springframework.web.servlet.FrameworkServlet.doPost(FrameworkServlet.java:872) at javax.servlet.http.HttpServlet.service(HttpServlet.java:647) at org.springframework.web.servlet.FrameworkServlet.service(FrameworkServlet.java:846) at javax.servlet.http.HttpServlet.service(HttpServlet.java:728) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:303) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:208) at org.apache.tomcat.websocket.server.WsFilter.doFilter(WsFilter.java:52) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:241) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:208) at org.apache.shiro.web.servlet.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:112) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:241) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:208) at org.apache.shiro.web.servlet.ProxiedFilterChain.doFilter(ProxiedFilterChain.java:61) at org.apache.shiro.web.servlet.AdviceFilter.executeChain(AdviceFilter.java:108) at org.apache.shiro.web.servlet.AdviceFilter.doFilterInternal(AdviceFilter.java:137) at org.apache.shiro.web.servlet.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:125) at org.apache.shiro.web.servlet.ProxiedFilterChain.doFilter(ProxiedFilterChain.java:66) at com.fastcms.core.support.BackSiteFilter.doFilter(BackSiteFilter.java:50) at org.apache.shiro.web.servlet.ProxiedFilterChain.doFilter(ProxiedFilterChain.java:66) at org.apache.shiro.web.servlet.AbstractShiroFilter.executeChain(AbstractShiroFilter.java:449) at org.apache.shiro.web.servlet.AbstractShiroFilter$1.call(AbstractShiroFilter.java:365) at org.apache.shiro.subject.support.SubjectCallable.doCall(SubjectCallable.java:90) at org.apache.shiro.subject.support.SubjectCallable.call(SubjectCallable.java:83) at org.apache.shiro.subject.support.DelegatingSubject.execute(DelegatingSubject.java:383) at org.apache.shiro.web.servlet.AbstractShiroFilter.doFilterInternal(AbstractShiroFilter.java:362) at org.apache.shiro.web.servlet.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:125) at org.springframework.web.filter.DelegatingFilterProxy.invokeDelegate(DelegatingFilterProxy.java:347) at org.springframework.web.filter.DelegatingFilterProxy.doFilter(DelegatingFilterProxy.java:263) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:241) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:208) at org.springframework.orm.jpa.support.OpenEntityManagerInViewFilter.doFilterInternal(OpenEntityManagerInViewFilter.java:178) at org.springframework.web.filter.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:107) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:241) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:208) at org.springframework.web.filter.RequestContextFilter.doFilterInternal(RequestContextFilter.java:99) at org.springframework.web.filter.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:107) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:241) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:208) at org.springframework.web.filter.HttpPutFormContentFilter.doFilterInternal(HttpPutFormContentFilter.java:109) at org.springframework.web.filter.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:107) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:241) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:208) at org.springframework.web.filter.HiddenHttpMethodFilter.doFilterInternal(HiddenHttpMethodFilter.java:81) at org.springframework.web.filter.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:107) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:241) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:208) at org.springframework.web.filter.CharacterEncodingFilter.doFilterInternal(CharacterEncodingFilter.java:197) at org.springframework.web.filter.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:107) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:241) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:208) at org.springframework.boot.web.support.ErrorPageFilter.doFilter(ErrorPageFilter.java:117) at org.springframework.boot.web.support.ErrorPageFilter.access$000(ErrorPageFilter.java:61) at org.springframework.boot.web.support.ErrorPageFilter$1.doFilterInternal(ErrorPageFilter.java:92) at org.springframework.web.filter.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:107) at org.springframework.boot.web.support.ErrorPageFilter.doFilter(ErrorPageFilter.java:110) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:241) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:208) at org.apache.catalina.core.StandardWrapperValve.invoke(StandardWrapperValve.java:219) at org.apache.catalina.core.StandardContextValve.invoke(StandardContextValve.java:110) at org.apache.catalina.authenticator.AuthenticatorBase.invoke(AuthenticatorBase.java:444) at org.apache.catalina.core.StandardHostValve.invoke(StandardHostValve.java:169) at org.apache.catalina.valves.ErrorReportValve.invoke(ErrorReportValve.java:104) at org.apache.catalina.valves.AccessLogValve.invoke(AccessLogValve.java:1025) at org.apache.catalina.core.StandardEngineValve.invoke(StandardEngineValve.java:116) at org.apache.catalina.valves.RemoteIpValve.invoke(RemoteIpValve.java:692) at org.apache.catalina.connector.CoyoteAdapter.service(CoyoteAdapter.java:445) at org.apache.coyote.http11.AbstractHttp11Processor.process(AbstractHttp11Processor.java:1137) at org.apache.coyote.AbstractProtocol$AbstractConnectionHandler.process(AbstractProtocol.java:637) at org.apache.tomcat.util.net.JIoEndpoint$SocketProcessor.run(JIoEndpoint.java:317) at java.util.concurrent.ThreadPoolExecutor.runWorker(ThreadPoolExecutor.java:1149) at java.util.concurrent.ThreadPoolExecutor$Worker.run(ThreadPoolExecutor.java:624) at org.apache.tomcat.util.threads.TaskThread$WrappingRunnable.run(TaskThread.java:61) at java.lang.Thread.run(Thread.java:748)