问题已解决
企業(yè)所得稅年報(bào)沒(méi)有發(fā)票的支出調(diào)增在哪個(gè)表格填寫(xiě)?
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你好,可以在納稅調(diào)整項(xiàng)目明細(xì)表——扣除類(lèi)——其他欄次填寫(xiě)做納稅調(diào)增處理
2020 04/15 11:44
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2020 04/15 15:02
請(qǐng)問(wèn)老師,計(jì)算應(yīng)納稅所得額時(shí)需不需要減除全部研發(fā)費(fèi)用?之后的研發(fā)費(fèi)用加計(jì)扣除又是怎么扣減的呢?
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2020 04/15 15:13
你好,按照實(shí)際發(fā)生額的75%在稅前加計(jì)扣除;形成無(wú)形資產(chǎn)的,按照無(wú)形資產(chǎn)成本的175%在稅前攤銷(xiāo)
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2020 04/15 15:53
還未形成無(wú)形資產(chǎn)只能扣除75%的意思嗎?
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2020 04/15 15:55
你好,還未形成無(wú)形資產(chǎn)是加計(jì)扣除75%的意思,比如發(fā)生費(fèi)用100,可以按175的金額在企業(yè)所得稅稅前扣除
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2020 04/15 16:11
那為什么我填了研發(fā)費(fèi)用加計(jì)扣除在A100000表格中并沒(méi)有減除研發(fā)費(fèi)用,只減了加計(jì)扣除部分?
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2020 04/15 16:14
你好,能把你填寫(xiě)的情況發(fā)個(gè)圖片過(guò)來(lái)嗎?
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2020 04/15 16:22
第一張是A100000中華人民共和國(guó)企業(yè)所得稅年度納稅申報(bào)表(A類(lèi)) 后面兩張沒(méi)截到的行數(shù)都是0
FAILED
FAILED
FAILED
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2020 04/15 16:27
你好,這個(gè)表格已經(jīng)加計(jì)扣除了75%啊
FAILED
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2020 04/15 16:43
比如發(fā)生費(fèi)用100元不是扣除175嗎?這個(gè)數(shù)知只是75啊
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2020 04/15 16:45
你好,你發(fā)生的費(fèi)用已經(jīng)計(jì)入期間費(fèi)用了,那加計(jì)扣除的部分就只有75%的的
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2020 04/15 17:17
我明白了,謝謝老師
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2020 04/15 17:19
之前的好像沒(méi)有計(jì)入期間費(fèi)用,年底可以一直轉(zhuǎn)入嗎?
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2020 04/15 17:19
不客氣,祝你學(xué)習(xí)愉快,工作順利! 希望對(duì)我的回復(fù)及時(shí)給予評(píng)價(jià)。謝謝
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