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請(qǐng)問(wèn)賬面庫(kù)存現(xiàn)金多,一個(gè)股東賬面有借款60幾萬(wàn),一個(gè)股東是欠公司10幾萬(wàn)。我可以直接將現(xiàn)金作為股東還款嗎,另外欠公司的股東是不是只能讓他把錢(qián)轉(zhuǎn)到公司賬上
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如果有協(xié)議等證明文件證明往來(lái)款項(xiàng)對(duì)沖,可以直接做賬,不用過(guò)賬
2019 04/12 15:53
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2019 04/12 15:56
老師,您指的是股東之間對(duì)沖嗎,一般需要什么協(xié)議啊
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2019 04/12 16:08
股東間對(duì)沖的協(xié)議,本是不同的人的欠款,說(shuō)明他們對(duì)沖的情況和金額就可以了
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2019 04/12 16:11
奧好的,那現(xiàn)金過(guò)多可以直接還給股東嗎
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2019 04/12 16:28
是的,可以退還股東
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2019 04/12 21:42
老師,我們應(yīng)付賬款有掛賬,就是錢(qián)付了,票沒(méi)有
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2019 04/12 21:43
你沒(méi)有發(fā)票,你沒(méi)辦法下賬。
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2019 04/12 21:44
嗯但是當(dāng)時(shí)是從銀行匯款的,現(xiàn)在就一直掛著,難道要一直掛著么,不能處理?
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2019 04/12 21:46
你沒(méi)有發(fā)票不能計(jì)成本,目前看只能這樣掛著。
但久而久之,如果稅局查,會(huì)讓你作為利得調(diào)增,交納所得稅。
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2019 04/12 21:48
作為利得調(diào)增怎么做分錄啊
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2019 04/12 21:49
不是分錄,只是稅局不認(rèn)可你的這個(gè)支付,要讓你把這部分交稅。到時(shí)候調(diào)整的話,直接是調(diào)整以前年度損益調(diào)整,未分配利潤(rùn)
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2019 04/12 21:50
那我自己可以這樣去調(diào)整么
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2019 04/12 21:53
自己不要這樣去調(diào)整,這樣就等于承認(rèn)你在少交稅。
這是稅局如果確實(shí)找你,讓你自查時(shí),可以這樣處理
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2019 04/12 21:54
奧好的,那我就先一直掛在賬上,只能這樣處理了
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2019 04/12 21:55
是的。同學(xué)。祝工作愉快
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2019 04/12 21:55
辛苦老師,謝謝
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2019 04/12 21:55
祝同學(xué)你工作順利
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