问题已解决
企业所得税汇算清缴年报补交的税款分录怎么写
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你好 补的是企业所得税吗
2020 04/03 13:05
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2020 04/03 13:06
是的
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2020 04/03 13:06
借以前年度损益调整贷应交税费-应交企业所得税 借 应交税费-应交企业所得税贷银行存款 借未分配利润 贷以前年度损益调整
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2020 04/03 13:06
2019年的汇算清缴补了6千多,分录在今年怎么做
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2020 04/03 13:07
看上面的分录 已经给你写了
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2020 04/03 13:07
好的谢谢
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2020 04/03 13:07
不客气 帮到你就好
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2020 04/03 13:10
我在2019年12月做了20万成本暂估那今年在一月时只拿到了5万成本票,账务处理怎么做
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2020 04/03 13:15
你好 你们汇算之前都无法取得这个15万发票了吗
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2020 04/03 13:19
不够
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2020 04/03 13:22
不够的话 汇算就调整处理了。
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2020 04/03 13:22
那我账上怎么做
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2020 04/03 13:25
你好账上不动。 你实际发生的了这么多20万 不动他。 只是汇算调整的时候 要填写纳税调整表
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2020 04/03 13:25
假如我在12底账上做了60万暂估,2020,1月成本拿回15万,那我在1月时账务处理怎么做
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2020 04/03 13:28
你好 你实际是发生了60万 取得了15万发票 那么你汇算调整45万 。你一月不会做账务处理的。 只是汇算要调整处理而已
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2020 04/03 13:31
你的意思在汇算调整那会涉及到交税对吗
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2020 04/03 13:32
你好 嗯 是的 汇算是调表不调账 。 意思就是就算没发票 你实际发生了这个60万 也不会去调整账务的。 只是增加你汇算表里面的应纳税所得额缴纳企业所得税
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2020 04/03 13:35
那如果我在汇算调整了,企业不想交那么多的税,只调到了30万的,那还有30万的暂估成本要不要在后期冲回
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2020 04/03 13:36
你好 那你就要反结账 去19年的账里面去改