问题已解决
老师,好多年前工程开具发票收款,怎样做账呢,已经完工了,现在是补税,才开具发票,怎样入账呢
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你好!以开票日期确认收入,补缴税款
2020 11/03 23:18
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2020 11/03 23:22
那分录怎么做呢
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2020 11/03 23:24
你好!借:预收帐款,贷:主营业务收入,贷:应交税费-应交增值税
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2020 11/03 23:44
老师,不是预收了呢,是好多年前工程,现在税局要求开票补税
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2020 11/03 23:49
你好!帐款收回来了没?如果没收就挂“应收帐款”
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2020 11/04 08:01
收回来了,计入主营业务收入吗,这个月没有增值税,进项大于销项,但是有异地缴纳增值税,利润是亏的,需要计提所得税吗
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2020 11/04 08:48
你好,开发票就记入主营业务科目,利润亏损不用计提企业所得税。
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2020 11/04 09:16
附加税应该需要计提的吧,异地也预交所得税了
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2020 11/04 09:53
你好!附加税和企业所得税有的话就要计提。
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2020 11/04 11:23
异地预交,所得税利润是亏的
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2020 11/04 11:50
你好,亏损没税交就不用计提
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2020 11/04 12:57
异地不管亏损都要预交所得税的,异地预交所得税需要计提吗
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2020 11/04 13:00
你好!需要啊,不计提企业所得税科目怎么能平?
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2020 11/04 13:43
那亏本异地缴纳了,也需要计提的,是吗,老师
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2020 11/04 15:01
你好!是的,只要缴了都是要计提的,