问题已解决
您好,老師問(wèn)一下,企業(yè)所得稅匯算清繳管理費(fèi)用納稅調(diào)增了260元,那我報(bào)送年度財(cái)務(wù)報(bào)表的時(shí)候是需要與調(diào)整后的利潤(rùn)總額一致嗎
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你好,管理費(fèi)用納稅調(diào)增了260元,這個(gè)是調(diào)增了? ?應(yīng)納稅所得額(稅法的概念),利潤(rùn)總額是不變的?
2023 02/10 17:20
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2023 02/10 17:22
那就是這個(gè)納稅調(diào)增管理費(fèi)用的260,也不影響我報(bào)送年度財(cái)務(wù)報(bào)表,年報(bào)和12月末的季報(bào)資產(chǎn)負(fù)債表是一致的,是這個(gè)意思嗎
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2023 02/10 17:23
你好,是的,是這樣的
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2023 02/10 17:23
那涉及到補(bǔ)交企業(yè)所得稅了呢,會(huì)影響凈利潤(rùn)啊
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2023 02/10 17:24
你好,補(bǔ)交企業(yè)所得稅,通過(guò)? 以前年度損益調(diào)整? ?科目核算,不影響補(bǔ)交當(dāng)年利潤(rùn)表數(shù)據(jù)的?
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2023 02/10 17:26
那這個(gè)通過(guò)以前年度損益調(diào)整后,是不是財(cái)務(wù)報(bào)表年報(bào)未分利潤(rùn)數(shù)據(jù)要改啊
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2023 02/10 17:27
還是下年直接調(diào)整期初的未分配利潤(rùn)啊
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2023 02/10 17:27
你好,這個(gè)通過(guò)以前年度損益調(diào)整后,財(cái)務(wù)報(bào)表年報(bào)未分利潤(rùn)數(shù)據(jù)需要做相應(yīng)的調(diào)整
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2023 02/10 17:29
好的,明白了非常感謝
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2023 02/10 17:29
祝你學(xué)習(xí)愉快,工作順利! 希望你對(duì)我的回復(fù)及時(shí)予以評(píng)價(jià),謝謝。
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