问题已解决
老师好!请问预付账款80万拿不到发票怎么处理?谢谢!



你好 借预付
贷银行 后面收到商品正常入账 纳税调整
2022 04/11 16:10

84785019 

2022 04/11 16:17
没有收到商品,现在公司准备注销了,怎么处理好?要交税吗?

玲老师 

2022 04/11 16:25
你好找对方退款就可以
不交税

84785019 

2022 04/11 16:39
如果对方不退款,做分录:借营业外支出80万贷预付账款80万,然后汇算清缴调增,行吗?等过半年后再去注销,这样做有风险吗?

玲老师 

2022 04/11 16:46
你好 对 分录 对的,不能税前扣除要交所得税

84785019 

2022 04/11 16:51
这个分录的附件是什么?最后注销时还会计算这笔80万元款为剩余资产吗?

玲老师 

2022 04/11 16:59
你好 收不回来的说明是是附件

玲老师 

2022 04/11 16:59
比如对方注销了,或者人死了等

84785019 

2022 04/11 17:25
都不是这些原因,还可以做这个分录吗?

玲老师 

2022 04/11 17:30
你好 可以分录对,是要交所得税

84785019 

2022 04/11 17:57
做分录的当年汇算清缴调增,等到下一年注销时,资产负债表的预付账款为0,计算剩余资产还会翻出这笔数吗(因为不符合税前扣除条件)?

玲老师 

2022 04/11 18:00
做帐可以,就是不能税前扣除。需要纳税调整交手得。注销清算时就交,注销清算时就交税。