问题已解决
發(fā)現(xiàn)去年主營業(yè)務收入的金額全部算錯了,都是按發(fā)票金額*0.97,實際應是發(fā)票金額/1.03,造成主營業(yè)務收入和應交增值稅金額錯誤,現(xiàn)在要怎么改正?
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您好,就是您帳上做錯了是吧,然后財務報表也申報錯了是嗎
2019 06/23 11:09
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2019 06/23 11:50
是的,那現(xiàn)在要怎么做?是小規(guī)模納稅人,季度沒有超過9萬
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2019 06/23 11:56
去年的話,調(diào)整在今年賬上的話,需要把差額通過以前年度損益調(diào)整科目,比如原來是100*0.97=97.實際應該是100/1.03=97.09,您的收入就少計了0.09,借應交稅費-應交增值稅貸以前年度損益調(diào)整,借以前年度損益調(diào)整貸利潤分配-未分配利潤
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2019 06/23 11:59
稅款怎么做?
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2019 06/23 12:00
哦!知道了!謝謝!
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2019 06/23 12:06
不客氣,這是我們的職責所在
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