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小規(guī)模納稅人上季度開票16萬,怎么做賬,年底要計提企業(yè)所得稅嗎?,需要繳稅金嗎
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你好
借銀行存款
貸 主營業(yè)務(wù)收入
應(yīng)交稅費
2022 01/15 11:19
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84784947 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 01/15 11:20
這個我知道
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紫藤老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 01/15 11:21
你有所得,年底要計提企業(yè)所得稅
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84784947 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 01/15 11:21
我就是想知道要繳稅嗎?申報的時候怎么申報,然后企業(yè)所得稅是怎么弄,
![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
紫藤老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 01/15 11:21
企業(yè)所得稅=應(yīng)納稅所得額 * 稅率? ?
應(yīng)納稅所得額=①收入總額—②不征稅收入—③免稅收入—④準予扣除項目金額—⑤允許彌補以前年度虧損?
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84784947 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 01/15 11:21
按什么計提吶
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紫藤老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 01/15 11:22
你按照應(yīng)該交納的所得稅計提
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84784947 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 01/15 11:22
那一般納稅人也是這樣子的是吧
![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
紫藤老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 01/15 11:24
你好,對的,你的理解是對的
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84784947 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 01/15 11:26
那小規(guī)模的這個增值稅不需要繳了吧,我申報的時候怎么做
![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
紫藤老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 01/15 11:27
如果是小規(guī)模納稅人,在增值稅優(yōu)惠處理上季度銷售額不超過45萬普票的免增值稅
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