问题已解决
請問老師,每個月計提所得稅費用,用抵扣以前月份的虧損利潤嗎??
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這個是可以彌補以前年度虧損的。彌補虧損后再交稅。
2019 05/22 17:46
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2019 05/22 17:47
最長不超過五年唄老師?
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2019 05/22 17:47
那每個月計提所得稅,不用進行納稅調(diào)整吧?
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2019 05/22 17:48
是的,彌補虧損的年限最長是五年。這個不考慮納稅調(diào)整的數(shù)據(jù)。納稅調(diào)整是年報的事。
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2019 05/22 17:49
好的
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2019 05/22 17:50
有不明白的問題再咨詢
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2019 05/22 17:50
老師,小規(guī)模納稅人,每月銷售額低于十萬免增值稅,如果是季度報增值稅,那計提的增值稅是本季度末轉(zhuǎn)營業(yè)外收入,還是下個季度初結(jié)轉(zhuǎn)呢?
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2019 05/22 17:51
是查賬征收,還是核定征收的企業(yè)?
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2019 05/22 17:55
查賬征收
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2019 05/22 17:58
這個是正常計算增值稅,計算后,正常是申報后做賬務處理,當然也存在你說的當季末提前賬務處理的(也不算錯)。減免稅費計入營業(yè)外收入科目
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2019 05/22 18:17
好的老師,還有一個問題,打印設(shè)備也得計提折舊吧,方式和大型固定資產(chǎn)一樣嗎?
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2019 05/22 18:57
這個是按辦公設(shè)備進行計提折舊處理。就是按3-5年計提折舊。大型設(shè)備計提折舊的年限是8-10年
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2019 05/22 19:02
好的??!謝謝江老師
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2019 05/22 19:02
有不明白的問題再咨詢
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2019 05/23 10:01
江老師,每個月固定資產(chǎn)計提折舊,是不是還得轉(zhuǎn)入損益呢?計提折舊半年了我一直沒轉(zhuǎn)入,這怎么辦呀
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2019 05/23 10:03
如果是籌建期間,直接計入長期待攤費用——開辦費,不用轉(zhuǎn)損益,正常經(jīng)營后是需要每月結(jié)轉(zhuǎn)損益的。
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2019 05/23 10:16
公司是汽車租賃公司,固定資產(chǎn)就是汽車,去年10月份開始計提折舊,八個月的折舊,江老師我怎么結(jié)轉(zhuǎn),一次性在本月結(jié)轉(zhuǎn)不行吧?
而且18年所得稅匯算清繳的時候選擇了固定資產(chǎn)一次性全額抵扣了,今年還每個月計提折舊。我感覺資產(chǎn)這邊都被我做亂了,老師救命呀
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2019 05/23 10:17
這個加速折舊是需要稅務審批同意才能稅前扣除的。因此沒有審批同意建議是平均年限法(直線法)計提折舊
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2019 05/23 10:28
好的江老師,那八個月的折舊我一次性在本月結(jié)轉(zhuǎn)不行吧?這個怎么處理呢?
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2019 05/23 10:31
如果是前期沒有計提折舊,可以一次性補提折舊,再結(jié)轉(zhuǎn)。
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