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房产税的会计科目是什么分录呢
更新时间： 2020-10-04 00:00:00  

缴纳的房产税要计入管理费用科目。

正确分录如下:

1、计提时，借记管理费用，房产税，贷记应交税费，应交房产税；

2、缴纳时，借记应交税费，应交房产税，贷记银行存款。

关键词： 房产 会计 科目 什么

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