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老師,企業(yè)所得稅第三季度有800,當(dāng)時(shí)只申報(bào)沒有繳稅,第四季度虧損了,是不是要抵消第三季度的企業(yè)所得稅呢?
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這個(gè)按全年的數(shù)據(jù)重新補(bǔ)提,需要沖銷一部分計(jì)提的所得稅金額,最后按實(shí)際需要繳納的企業(yè)所得稅,進(jìn)行申報(bào)繳納。
2021 01/15 19:58
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2021 01/15 19:59
老師,最后全年都是虧損,沒得企業(yè)所得稅了,計(jì)提的企業(yè)所得稅是不是要沖了
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2021 01/15 19:59
計(jì)提的所得稅需要沖銷處理。
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2021 01/15 20:01
如果先繳納了的稅款,年終虧損,稅款是不是要退回呢
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2021 01/15 20:01
稅款是可以申請退還的。
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