问题已解决
企業(yè)所得稅匯算清繳里面的職工薪酬張載金額和納稅金額差疫情期間不納稅收入,如何填報(bào)
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冉老師
金牌答疑老师
职称:注冊(cè)會(huì)計(jì)師,稅務(wù)師,中級(jí)會(huì)計(jì)師,初級(jí)會(huì)計(jì)師,上市公司全盤賬務(wù)核算及分析
你好,同學(xué)
附表職工薪酬
賬載金額按照應(yīng)付職工薪酬本年貸方累計(jì)發(fā)生額
實(shí)際金額是年度發(fā)放金額
2024 04/09 11:33
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冉老師 
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2024 04/09 11:33
不納稅的收入,可以在附表105000納稅調(diào)減
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2024 04/09 11:38
疫情期間職工發(fā)放的補(bǔ)助屬于不征稅收入,在個(gè)稅系統(tǒng)里面沒有錄入,企業(yè)所得稅的納稅金額不是得從個(gè)稅系統(tǒng)里面抄數(shù)
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2024 04/09 11:39
不用的,這個(gè)是兩個(gè)系統(tǒng),各自分別填寫
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2024 04/09 16:04
老師,企業(yè)所得稅年報(bào)資產(chǎn)折舊里面填的累計(jì)折舊與財(cái)務(wù)報(bào)表的累計(jì)折舊數(shù)不一樣可以嗎
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2024 04/09 16:09
最好是一樣的,不一樣也是沒關(guān)系的
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2024 04/09 16:24
去年有報(bào)廢及調(diào)出設(shè)備,所以今年的累計(jì)折舊比去年少了
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2024 04/09 16:25
是的,這個(gè)是正常的,要減去原值
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