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找郭老師,去年按照我這邊整理后的數(shù)據(jù)有些要納稅調(diào)增,是缺發(fā)票的
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你好,缺發(fā)票的話(huà),你就做到以前用以前年度損益調(diào)整來(lái)做,或者是利潤(rùn)分配,未分配利潤(rùn)和工資的那一個(gè)是一樣的科目。
2023 02/10 10:12
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2023 02/10 10:15
借:利潤(rùn)分配-未分配利潤(rùn),貸:應(yīng)付賬款-山西是么
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2023 02/10 10:17
對(duì)的,是的,是這么做的。
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2023 02/10 10:18
收到票之后我就這么做一筆分錄對(duì)吧
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2023 02/10 10:20
是的,只做這一個(gè)就可以的,然后匯算清繳的時(shí)候納稅調(diào)減。
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2023 02/10 10:23
老師就是說(shuō)我調(diào)的所有的利潤(rùn)分配-未分配利潤(rùn)借方余額在匯算清繳納稅調(diào)減,貸方余額在匯算清繳前納稅調(diào)增,對(duì)吧
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2023 02/10 10:24
有發(fā)票的才可以這么做的。
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2023 02/10 10:30
沒(méi)有發(fā)票的呢,比如我給對(duì)方了一筆制作費(fèi)不知道對(duì)方給沒(méi)給票,現(xiàn)在賬上顯示應(yīng)付的借方有8萬(wàn),也聯(lián)系不到對(duì)方開(kāi)發(fā)票,怎么處理
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2023 02/10 10:30
你好,那就納稅調(diào)增就可以的,你之前做了成本是嗎?之前已經(jīng)做了成本納稅調(diào)增,如果你在今年做利潤(rùn)分配未分配利潤(rùn)的話(huà),不需要調(diào)整,因?yàn)轭A(yù)繳的時(shí)候沒(méi)有多抵扣。
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2023 02/10 10:32
之前記賬:借:應(yīng)付賬款8萬(wàn),貸:銀行存款8萬(wàn)
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2023 02/10 10:34
借利潤(rùn)分配未分配利潤(rùn),待應(yīng)付賬款做這個(gè)匯算清繳,不需要調(diào)整。
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