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每個(gè)月的利潤(rùn)總額要怎么算,是根據(jù)什么數(shù)據(jù)算出來(lái)的?有具體的說(shuō)明嗎
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利潤(rùn)=(主營(yíng)業(yè)務(wù)收入+其他業(yè)務(wù)支出+營(yíng)業(yè)外收入)-(主營(yíng)業(yè)務(wù)成本+主營(yíng)業(yè)務(wù)稅金及附加+營(yíng)業(yè)費(fèi)用+管理費(fèi)用+財(cái)務(wù)費(fèi)用+營(yíng)業(yè)外支出)
2019 04/27 10:07
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2019 04/27 10:09
這些都是按科目匯總表里面的數(shù)據(jù)算出來(lái)的?
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2019 04/27 10:11
營(yíng)業(yè)外支出能在稅前扣除?
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答疑陳園老師 
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2019 04/27 10:12
是的。期末的匯總表里面得來(lái)的。
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2019 04/27 10:13
企業(yè)所得稅是按利潤(rùn)總額算的,我就想知道利潤(rùn)總額怎么算,經(jīng)濟(jì)業(yè)務(wù)憑證做完后,還要做哪些,方便計(jì)算利潤(rùn)總額?
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答疑陳園老師 
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2019 04/27 10:15
如果是軟件記賬,憑證登記好之后,期末處理會(huì)自動(dòng)結(jié)轉(zhuǎn)得到利潤(rùn)。
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2019 04/27 10:15
我現(xiàn)在是在實(shí)操手工賬,所以好亂
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答疑陳園老師 
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2019 04/27 10:16
手工帳的話,就需要自己去做結(jié)轉(zhuǎn)分錄。把相關(guān)收入,費(fèi)用轉(zhuǎn)入本年利潤(rùn)科目。
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2019 04/27 10:17
麻煩問(wèn)下手工賬具體怎么做,業(yè)務(wù)憑證做完后,把能結(jié)轉(zhuǎn)的都結(jié)轉(zhuǎn)了?但很多數(shù)據(jù)沒(méi)有統(tǒng)計(jì)出來(lái)不知道怎么做
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2019 04/27 10:18
做科目匯總表是在結(jié)轉(zhuǎn)前做還是做完科目匯總表做結(jié)轉(zhuǎn)?
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答疑陳園老師 
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2019 04/27 10:18
一般流程是憑證做好之后,做T字帳,然后做科目匯總表。然后把費(fèi)用,收入結(jié)轉(zhuǎn)到利潤(rùn)。什么數(shù)據(jù)沒(méi)統(tǒng)計(jì)出來(lái)?
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2019 04/27 10:20
結(jié)轉(zhuǎn)銷售成本是在做科目匯總表前結(jié)轉(zhuǎn)嗎
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2019 04/27 10:20
你說(shuō)的利潤(rùn)是本年利潤(rùn)還是利潤(rùn)總額?是一樣的嗎
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2019 04/27 10:23
計(jì)提本月企業(yè)所得稅怎么計(jì)提,是根據(jù)哪些數(shù)據(jù)來(lái)算的?算利潤(rùn)總額是按科目匯總表里面算?
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答疑陳園老師 
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2019 04/27 10:29
結(jié)轉(zhuǎn)銷售成本我個(gè)人是在匯總后結(jié)轉(zhuǎn)。我個(gè)人期末結(jié)轉(zhuǎn)都是匯總之后。
是的,利潤(rùn)總額的科目是“本年利潤(rùn)”
所得稅是按本年利潤(rùn)進(jìn)行計(jì)提(按總賬的利潤(rùn)計(jì)提)
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2019 04/27 10:32
但是本年利潤(rùn)要最后才能算出來(lái),那我們?cè)趺从?jì)提企業(yè)所得稅,這個(gè)數(shù)得怎么算啊
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答疑陳園老師 
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2019 04/27 10:37
你所以流程做完了,科目也匯總了,登記了總賬,就知道利潤(rùn)是多少啦。
企業(yè)所得稅目前有政策,如果你是小微企業(yè),利潤(rùn)不超過(guò)100萬(wàn),應(yīng)納稅額=應(yīng)納稅所得額(利潤(rùn))*5%。
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2019 04/27 10:44
是不是經(jīng)濟(jì)業(yè)務(wù)憑證做完后,在根據(jù)賬本能計(jì)提的就先計(jì)提,比如工資,保險(xiǎn),公積金,折舊等,然后做科目匯總,做完科目匯總表后有數(shù)據(jù)了在做結(jié)轉(zhuǎn)?
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2019 04/27 10:44
是一般納稅人
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答疑陳園老師 
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2019 04/27 10:48
工資,保險(xiǎn),公積金,折舊這些也屬于憑證處理。然后做科目匯總,做完科目匯總表后有數(shù)據(jù)了在做結(jié)轉(zhuǎn)。(科目匯總了你才有借貸總額,才有余額,才好登記總賬)。
一般納稅人只要符合小微企業(yè)標(biāo)準(zhǔn),也享受政策。小微企業(yè)標(biāo)準(zhǔn):指從事國(guó)家非限制和禁止行業(yè),且同時(shí)符合年度應(yīng)納稅所得額不超過(guò)300萬(wàn)元、從業(yè)人數(shù)不超過(guò)300人、資產(chǎn)總額不超過(guò)5000萬(wàn)元等三個(gè)條件的企業(yè)。
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2019 04/27 11:25
計(jì)提稅金是屬于憑證處理嗎?憑證處理完后不登明細(xì)賬也可以直接做科目匯總吧?
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答疑陳園老師 
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2019 04/27 11:39
計(jì)提稅金也是憑證處理??颇繀R總是一級(jí)科目匯總。如果涉及到明細(xì)賬科目要在過(guò)賬時(shí)登明細(xì)賬。
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