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老師,公司收到政府招商引資的稅收獎(jiǎng)勵(lì)款需不要繳稅
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那個(gè)計(jì)入營(yíng)業(yè)外收入,需要交所得稅
2024 05/10 10:16
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2024 05/10 10:19
老師,等于是這個(gè)營(yíng)業(yè)外收入不能稅前扣除嗎
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2024 05/10 10:19
是的,就是那個(gè)意思的
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2024 05/10 10:26
好的。老師,那我這個(gè)營(yíng)業(yè)外收入去年掛賬的時(shí)候因每月繳稅都會(huì)有相應(yīng)的稅收獎(jiǎng)勵(lì),當(dāng)時(shí)是每月根據(jù)稅款做了營(yíng)業(yè)外收入的計(jì)提,等收到款的時(shí)候沖減營(yíng)業(yè)外收入。那我匯算清繳的時(shí)候要怎么填報(bào)營(yíng)業(yè)外收入呢。
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2024 05/10 10:32
你當(dāng)年實(shí)際收到營(yíng)業(yè)外收入是多少?為啥要沖呢?
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2024 05/10 10:39
因每月都會(huì)有增值稅產(chǎn)生,根據(jù)獎(jiǎng)補(bǔ)政策每月都先計(jì)提了營(yíng)業(yè)外收入,實(shí)際收到返還的時(shí)候就沖減
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2024 05/10 10:44
計(jì)提的時(shí)候
借:其他應(yīng)收款
貸:營(yíng)業(yè)外收入
收到
借:銀行存款
貸:其他應(yīng)收款
為啥要沖收入呢?
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2024 05/10 11:10
對(duì)的,老師。是這個(gè)樣。沒有沖,那我申報(bào)營(yíng)業(yè)外收入的時(shí)候是不是要以我實(shí)際收到的數(shù),而不能用計(jì)提數(shù)
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2024 05/10 11:12
除非確定不能收到才按實(shí)際收到的,不然就按計(jì)提的匯算就行
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2024 05/10 11:55
老師,那這種情況需要先計(jì)提嗎,還是收到才計(jì)入營(yíng)業(yè)外收入呢
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2024 05/10 11:57
一般是收到才確認(rèn)收入
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