问题已解决
老師,總分機構匯總納稅企業(yè)所得稅,如果總公司和分公司都是虧損的情況下,請問該如何申報,還是規(guī)定的比例分攤虧損額嗎?因為按照公司分攤比例,從營業(yè)收入、職工薪酬和資產(chǎn)總額三個比例,是計算分攤的稅額,虧損的怎么寫呢
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您好,正常填寫納稅申報表,若都虧損,就不需要填寫三個比例了,都是零
2023 02/13 17:59
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2023 02/13 18:03
那就獨立申報就好了嗎?
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2023 02/13 18:10
您好,需要總分匯總數(shù)據(jù)申報
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2023 02/13 18:17
那比如分公司虧損100萬,總公司虧損200萬,這個怎么申報呢?
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2023 02/13 18:20
您好,總分公司數(shù)據(jù)匯總,沒未實現(xiàn)利潤,300萬元匯算
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2023 02/13 18:25
好的,明白了,就是需要繳納稅款的時候才分攤,是吧?
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2023 02/13 18:28
您好,是的,您的理解非常正確
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2023 02/13 18:36
好的,謝謝
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2023 02/13 18:36
您好,您客氣,非常榮幸能夠給您支持
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