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企業(yè)所得稅每個(gè)月都要計(jì)提嗎?是不是只要是盈利的月份就都要計(jì)提所得稅和結(jié)轉(zhuǎn)所得稅,同時(shí)要結(jié)轉(zhuǎn)未分配利潤(rùn)?
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你好,一般是季度末月計(jì)提,根據(jù)季度利潤(rùn)情況計(jì)提
需要結(jié)轉(zhuǎn)到本年利潤(rùn),然后結(jié)轉(zhuǎn)到利潤(rùn)分配——未分配利潤(rùn)的
2019 05/07 17:09
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2019 05/07 17:43
1.如果季度利潤(rùn)是負(fù)數(shù),就不需要計(jì)提企業(yè)所得稅了嗎
2.假如第一季度企業(yè)所得稅計(jì)提了100,第二季度的利潤(rùn)表里包含了第一季度的利潤(rùn),如果第一季度+第二季度應(yīng)計(jì)提150,第二季度是否只需要計(jì)提50即可?
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2019 05/07 17:44
你好
1,是的
2,是的,第二季度只需要補(bǔ)計(jì)提50的企業(yè)所得稅就可以了
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