问题已解决
非正常損失的存貨所得稅匯算需要調(diào)增嗎?



您好!非正常損失營(yíng)業(yè)外支出需要調(diào)增所得稅。
2023 08/08 15:53

84785012 

2023 08/08 16:07
老師,請(qǐng)告訴下參考文件號(hào)

venus老師 

2023 08/08 16:26
稅收政策對(duì)非正常損失所涉及的進(jìn)項(xiàng)稅額,按照《增值稅暫行條例》規(guī)定應(yīng)作進(jìn)項(xiàng)稅額轉(zhuǎn)出處理。在企業(yè)所得稅申報(bào)時(shí),轉(zhuǎn)出的增值稅進(jìn)項(xiàng)稅額及非正常損失一起可按《企業(yè)財(cái)產(chǎn)損失所得稅前扣除管理辦法》規(guī)定,扣除責(zé)任人賠償后的余額部分,經(jīng)稅務(wù)機(jī)關(guān)審批認(rèn)定為財(cái)產(chǎn)損失,允許在所得稅前扣除。
