当前位置:财税问题 >
實(shí)務(wù)
问题已解决
老師好,想問一下,公司捐贈(zèng)支出是扶貧資金,共33000元,這個(gè)匯算清繳是不是要填寫A105070表呀。這個(gè)點(diǎn)進(jìn)去是系統(tǒng)有數(shù)據(jù)的,怎么會(huì)調(diào)增的呀



冉老師
金牌答疑老师
职称:注冊(cè)會(huì)計(jì)師,稅務(wù)師,中級(jí)會(huì)計(jì)師,初級(jí)會(huì)計(jì)師,上市公司全盤賬務(wù)核算及分析
你好,同學(xué),
這個(gè)是根據(jù)利潤(rùn)總額乘以12%限額扣除的,
多于這個(gè)限額的,納稅調(diào)增
2024 04/28 16:59

84784957 

2024 04/28 17:01
我是虧損企業(yè),看它表納稅調(diào)增金額為33000元,后面可結(jié)轉(zhuǎn)以后年度扣除的捐贈(zèng)額也是33000元,這是什么意思呀。我沒經(jīng)歷過,要怎么理解

冉老師 

2024 04/28 17:02
因?yàn)槔麧?rùn)總額是負(fù)數(shù),限額是0
所以納稅調(diào)增33000
捐贈(zèng)是按照利潤(rùn)總額的12%限額扣除的

84784957 

2024 04/28 17:04
那這個(gè)33000元是可以放到以后年度有利潤(rùn)時(shí)扣除的,對(duì)不。有年限限制嗎

冉老師 

2024 04/28 17:06
這個(gè)33000元是可以放到以后年度有利潤(rùn)時(shí)扣除的
是的
準(zhǔn)予結(jié)轉(zhuǎn)以后三年內(nèi)在計(jì)算應(yīng)納稅所得額時(shí)扣除。

84784957 

2024 04/28 17:08
當(dāng)這三年則到2026年還是虧損的話,也就不能享受33000元,是吧

冉老師 

2024 04/28 17:08
是的,你說的很對(duì)的,同學(xué)
