问题已解决
老師!公司如果之前有一筆營業(yè)外收入400w,沒有交所得稅 后期匯算清繳時還有150w營業(yè)外收入 那么匯算清繳時按哪個金額交所得稅呢?



你好!要進(jìn)行調(diào)整加上這兩筆
2019 05/10 09:37

84785003 

2019 05/10 09:39
只有一筆
之前400, 花了以后還有150 怎么調(diào)整?

QQ老師 

2019 05/10 09:42
你好!當(dāng)年銀業(yè)外收入有多少?花銷進(jìn)成本費用不在這核算

84785003 

2019 05/10 09:44
當(dāng)年是400w!花銷的都是管理費用,沒有收入的!

QQ老師 

2019 05/10 09:48
你好!那就按400w調(diào)整匯算清繳

84785003 

2019 05/10 09:49
怎么調(diào)整?是不是按150的費用報稅啊?

QQ老師 

2019 05/10 10:03
你好!按400W的營業(yè)外收入調(diào)增利潤

84785003 

2019 05/10 10:04
這個不太明白,老師可以說的在細(xì)一點么?
怎么做賬?

QQ老師 

2019 05/10 10:07
你好!你不是有400w營業(yè)外收入沒有計算企業(yè)所得稅嗎?要安全額在匯算清繳時調(diào)增利潤

84785003 

2019 05/10 10:14
安全額時什么?比如:現(xiàn)在我賬上還有150w有250w分別花在管理費用 固定資產(chǎn) 研發(fā)費用 里面 要調(diào)什么內(nèi)容呢?

QQ老師 

2019 05/10 10:17
你好!花銷當(dāng)時沒有做賬務(wù)處理嗎?

84785003 

2019 05/10 10:19
做了!這個400是之前會計在的時候到的一筆營業(yè)外收入,沒有放到所得稅里,現(xiàn)在我來了這邊錢已經(jīng)花了好多!不知道怎么做清算,之前的花銷都有做賬!

QQ老師 

2019 05/10 10:27
你好!400w沒有計算所得稅,但是花銷計入所得稅了嗎?花銷有發(fā)票嗎?

84785003 

2019 05/10 10:32
花銷有發(fā)票,花銷怎么要記入所得稅么?我們是小規(guī)模納稅人

QQ老師 

2019 05/10 10:34
你好!花銷入賬就影響你們的企業(yè)所得稅了,所以這里要按400w全額調(diào)增利潤

84785003 

2019 05/10 10:39
老師的意思是按400交企業(yè)所得稅?

84785003 

2019 05/10 10:39
老師的意思是按400交企業(yè)所得稅?

QQ老師 

2019 05/10 10:41
你好!是調(diào)增利潤,根據(jù)調(diào)整后的利潤計算所得稅

84785003 

2019 05/10 10:51
是我最新的匯算清繳財務(wù)報表上面的利潤吧?

QQ老師 

2019 05/10 10:55
你好!是的,按最新的利潤表
