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請問,比如20年利潤-10萬,21年利潤8萬,加上業(yè)務(wù)招待費(fèi)不允許扣除部分和調(diào)增了報(bào)銷的汽油費(fèi),今年所得稅申報(bào),彌補(bǔ)了20年虧損后,今年還交了所得稅,需要調(diào)賬嗎,怎么做賬了
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就針對補(bǔ)交的所得稅做賬就可以的
2022 06/17 11:50
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2022 06/17 11:51
分錄就 借 應(yīng)交稅費(fèi)-應(yīng)交企業(yè)所得稅 貸 銀行存款嗎
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辜老師 
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2022 06/17 11:54
還要計(jì)提的,借;所得稅費(fèi)用,貸:?應(yīng)交稅費(fèi)-應(yīng)交企業(yè)所得稅?
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2022 06/17 11:59
月末,所得稅費(fèi)用,要接轉(zhuǎn)到本年利潤嗎
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辜老師 
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2022 06/17 13:53
是的,要結(jié)轉(zhuǎn)到本年利潤的
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2022 06/17 14:04
那就不會(huì)顯示在利潤表的所得稅費(fèi)用里面了嘛
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辜老師 
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2022 06/17 14:10
會(huì)的,會(huì)在利潤表體現(xiàn)的
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2022 06/17 14:25
老師,匯算清繳是所得稅,是不是計(jì)提,應(yīng)該借以前年度損益了
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2022 06/17 14:28
這種所得稅不影響當(dāng)年度的所得稅費(fèi)用計(jì)算的,可以計(jì)入當(dāng)期的
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