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請問老師,小規(guī)模納稅人,如果第一季度虧損,第二季度盈利,需要交企業(yè)所得稅嗎
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那老師也就是每一個(gè)季度交所得稅,都是對上一個(gè)季度先彌補(bǔ)的差額進(jìn)行預(yù)交所得稅對嗎 如果預(yù)交了的 之后整年虧損,該怎么處理
2016 07/20 09:19
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鄒老師 
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2016 07/20 09:16
你好,這種情況需要看你第二季度盈利是否足以彌補(bǔ)第一季度虧損,如果彌補(bǔ)后是負(fù)數(shù),不用交,如果是正數(shù),需要預(yù)交所得稅的
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鄒老師 
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2016 07/20 09:20
匯算清繳之后如果是多交了,可以申請退稅,少交了就需要補(bǔ)稅
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