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小企業(yè)會(huì)計(jì)準(zhǔn)則,應(yīng)收賬款收不回來,計(jì)入營(yíng)業(yè)外支出(借:營(yíng)業(yè)外支出-壞賬準(zhǔn)備; 貸:應(yīng)收賬款),會(huì)影響企業(yè)所得稅嗎?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
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肯定會(huì)影響所得稅的哈
2023 04/14 09:13
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785045 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 04/14 09:14
老師,那應(yīng)該怎么處理營(yíng)業(yè)外支出?或者,這種情況計(jì)入營(yíng)業(yè)外支出對(duì)嗎?
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 04/14 09:20
就是計(jì)入營(yíng)業(yè)外支出,沒錯(cuò)的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785045 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 04/14 09:21
老師,那計(jì)入營(yíng)業(yè)外支出后,企業(yè)所得稅應(yīng)該怎么處理?
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 04/14 09:29
做納稅調(diào)增就是了哈
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785045 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 04/14 09:43
老師,我不會(huì)納稅調(diào)增,應(yīng)該怎么調(diào)?
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 04/14 09:50
在A105000納稅調(diào)整項(xiàng)目明細(xì)表第30行,(十七)其他做納稅調(diào)增就是。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785045 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 04/14 09:53
老師,這個(gè)納稅調(diào)增,只需要在匯算清繳的時(shí)候處理就行嗎?
季報(bào)企業(yè)所得稅的時(shí)候是不用處理的,對(duì)嗎?
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 04/14 09:58
是的,就是那個(gè)樣子的
![](/wenda/img/newWd/sysp_btn_eye.png)