问题已解决
老師在匯算時(shí)《職工薪酬支出及納稅調(diào)整表》,賬載金額是指應(yīng)付工資賬面余額,實(shí)際發(fā)生額是指實(shí)際發(fā)放的工資金額,但21年公司經(jīng)營(yíng)困難沒(méi)有發(fā)工資,那么稅收金額如何填寫(xiě)??梢蕴钯~載金額嗎?還是只能扣除實(shí)發(fā)部分,其余要調(diào)增。另外社保也是一樣只是申報(bào)了,在22年才補(bǔ)繳完,那么在21年里面可以扣除嗎?還是只能扣除在21年實(shí)際支付金額。另外要調(diào)增嗎?



你好,賬載金額是指應(yīng)付工資本年累計(jì)發(fā)生額,如果沒(méi)有發(fā)放稅收金額就是零,沒(méi)有支付的都是零
2022 05/09 16:07

84784979 

2022 05/09 16:14
那這樣不是得調(diào)增嗎

84784979 

2022 05/09 16:16
實(shí)際等公司有錢后要放的,也不允許本年度扣除嗎?

佟老師 

2022 05/09 16:17
是的,要調(diào)增處理的

84784979 

2022 05/09 16:19
那如果把賬面金額填寫(xiě)成稅收金額一致,實(shí)際支付為0,會(huì)有什么后果

84784979 

2022 05/09 16:20
稅收金額等于實(shí)際支付金額是嗎?

佟老師 

2022 05/09 16:27
后果應(yīng)該是匯算不能通過(guò),即使通過(guò)你們被系統(tǒng)篩查出來(lái)要補(bǔ)稅教滯納金的

84784979 

2022 05/09 16:44
已經(jīng)通過(guò)了

84784979 

2022 05/09 16:45
稅收金額是等于實(shí)際支付金額嗎?

佟老師 

2022 05/09 16:51
不一定的,那您這個(gè)是有稅收風(fēng)險(xiǎn)的

84784979 

2022 05/09 17:32
那一般稅收金額如何填寫(xiě)

佟老師 

2022 05/09 17:40
稅收金額是稅法允許扣除的金額

84784979 

2022 05/10 10:43
那也就是本年度實(shí)際發(fā)生的金額或者按稅法規(guī)定比率扣除金額

84784979 

2022 05/10 10:48
那像2021年的工資在22年發(fā)放,社保在22年繳納,那只能在22年扣除是嗎?

佟老師 

2022 05/10 10:55
不是啊,你匯算前支付了就在21年扣除,稅收金額是稅法允許扣除金額,其中要滿足稅法扣除標(biāo)準(zhǔn),有一條是要實(shí)際支付,你沒(méi)有支付,你稅收金額應(yīng)該是零
