问题已解决
老師,建筑施工企業(yè),4月底有利潤(rùn),需要計(jì)提企業(yè)所得稅嗎?需要預(yù)交嗎?怎么預(yù)交?
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你好,3月底有利潤(rùn)就需要計(jì)提所得稅,需要預(yù)交所得稅的
季度所得稅應(yīng)納稅額=利潤(rùn)總額本年累計(jì)*適用稅率—以前季度預(yù)繳稅額
2020 05/07 10:33
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2020 05/07 10:34
4月底有利潤(rùn)也不需要計(jì)提什么是不,也不用管是嗎?
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2020 05/07 10:40
你好,所得稅一般是季度計(jì)提,而不是每個(gè)月計(jì)提,所以4月份不用計(jì)提所得稅
如果6月份有利潤(rùn),而且利潤(rùn)總額本年累計(jì)大于3月份的,那第二季度就需要計(jì)提所得稅
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2020 05/07 10:48
我4月之前一直沒有開過銷項(xiàng)發(fā)票,也沒有收入,4月我開了銷項(xiàng)發(fā)票有了收入,也有了利潤(rùn),如果5.6月沒有收入,或者虧損,我怎么處理?
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2020 05/07 10:49
你好,如果本年累計(jì)是虧損,那第二季度不需要計(jì)提所得稅
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2020 05/07 15:19
如果盈利,按那幾個(gè)月計(jì)提?
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2020 05/07 15:20
你好,季度所得稅應(yīng)納稅額=利潤(rùn)總額本年累計(jì)*適用稅率—以前季度預(yù)繳稅額
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2020 05/07 15:27
好的知道了,老師好麻煩問一下,我是建筑行業(yè),之前有預(yù)交的增值稅,4月底我把應(yīng)交的增值稅放在未交增值稅科目里了,我5月申報(bào)的時(shí)候,實(shí)際繳納的稅金用預(yù)交的沖掉了,實(shí)際用預(yù)交沖掉這個(gè)分錄是5月做,還是4月底寫分錄?
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2020 05/07 15:30
你好,實(shí)際繳納的稅金用預(yù)交的沖掉了,這個(gè)分錄是在4月份做
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2020 05/07 15:31
分錄怎么寫?
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2020 05/07 15:35
你好,借;應(yīng)交稅費(fèi)——未交增值稅,貸;應(yīng)交稅費(fèi)——應(yīng)交增值稅(減免稅額)
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2020 05/07 15:42
老師你看一下,我實(shí)際繳納的用預(yù)交的交掉了,我用的是3這個(gè)分錄,你看合適嗎?你為什么要用減免稅款那個(gè)科目?還有就是你看我的分錄1和2,是不是可以不要應(yīng)交稅費(fèi)-轉(zhuǎn)出未交增值稅這個(gè)科目,直接用應(yīng)交稅費(fèi)-未交增值稅把轉(zhuǎn)出未交增值稅給代替了,就不要我寫的2分錄了?
FAILED
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2020 05/07 15:45
你好,正常是這樣做分錄才是的
借;應(yīng)交稅費(fèi)-應(yīng)交增值稅(銷項(xiàng)稅額)10萬,貸;應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額)9萬,應(yīng)交稅費(fèi)-應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)1萬
借;應(yīng)交稅費(fèi)-應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)1萬, 貸;應(yīng)交稅費(fèi)-未交增值稅1萬
借;應(yīng)交稅費(fèi)——未交增值稅480,貸;應(yīng)交稅費(fèi)——應(yīng)交增值稅(減免稅額)480
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2020 05/07 15:49
我把減免稅款這個(gè)放在1中的貸方不合適嗎?那我實(shí)際繳納的3分錄正確不?
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2020 05/07 15:51
你好,減免稅額應(yīng)當(dāng)與未交增值稅抵扣才是的
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2020 05/07 16:00
哦,明白了,我當(dāng)時(shí)繳納金稅盤寫,借.管理費(fèi)用-辦公費(fèi)480,貸:銀行存款。現(xiàn)在需要抵減時(shí)候?qū)?,那我這個(gè)金稅盤抵免要寫兩個(gè)分錄,1,借,應(yīng)交稅金-減免稅額,480借:管理費(fèi)用-辦公費(fèi) 負(fù)數(shù)480,2,抵減是寫,借應(yīng)交稅金-未交增值稅480,貸,應(yīng)交稅金-減免稅額480,是這樣嘛
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2020 05/07 16:04
你好,是的,是這樣的
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2020 05/07 16:59
我在科目余額表中查看未交增值稅,貸方余額是加上金稅盤抵減額的呀,應(yīng)該不對(duì)吧?未交增值稅應(yīng)該是實(shí)際繳納的金額吧?
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2020 05/07 17:01
你好,在科目余額表中查看未交增值稅,貸方余額 應(yīng)當(dāng)是扣除了金稅盤全額抵扣之后的金額才是的
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