问题已解决
老師,1月份有利潤計提了所得稅費用,2月份,三月份都是虧損,在企業(yè)所得稅季報的時候,季度報表是虧損,那么本期需要交企業(yè)所得稅嗎
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你好,在企業(yè)所得稅季報的時候,季度報表是虧損,這種情況是不需要繳納企業(yè)所得稅的
所得稅通常是按季度計提,而不是每個月都計提的
2020 04/09 14:58
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2020 04/09 15:01
那我一月份計提的所得稅費用,在三月份報表上有顯示,按照這樣不用交,那三月份利潤表中凈利潤就不對了嗎?
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2020 04/09 15:03
你好,你需要把1月份計提的所得稅費用分錄紅沖掉
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2020 04/09 15:04
好的
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2020 04/09 15:06
祝你學習愉快,工作順利!
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