问题已解决
去年有一張普票虛開,因為我們做工程,材料都是在當?shù)夭少徶苯釉诠さ厥褂昧?,收到發(fā)票做的分錄是:借:主營業(yè)務成本,貸:其他應付款?,F(xiàn)在要轉(zhuǎn)出這張?zhí)撻_發(fā)票,繳納企業(yè)所得稅,我要怎么做分錄呢。
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一、借:以前年度損益調(diào)整
貸:應交稅費——應交企業(yè)所得稅
二、補交企業(yè)所得稅及滯納金
借:應交稅費——應交企業(yè)所得稅
借:以前年度損益調(diào)整 這個是滯納金,還可能是罰款
貸:銀行存款
三、借:利潤分配——未分配利潤
貸:以前年度損益調(diào)整
2020 01/17 09:56
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2020 01/17 09:57
成本和其他應付款不需要調(diào)整嗎
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2020 01/17 09:58
是的,這個不用管了,直接補交稅款及滯納金處理。
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2020 01/17 09:59
去年有虧損,彌補完虧損用實際繳納的企業(yè)所得稅,來做以上分錄是吧
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2020 01/17 10:00
對于虛開發(fā)票,稅務是直接補交稅款,不可能說讓企業(yè)還彌補虧損
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2020 01/17 10:03
那我在填報匯算清繳的時候填在哪里直接繳納這筆稅呢
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2020 01/17 10:07
這個是直接稅務稽查就直接補交此筆稅款。如果不是稅務稽查發(fā)現(xiàn)的,在企業(yè)所得稅匯算清繳時,直接就是按無票的成本,調(diào)增應納稅所得額,補交企業(yè)所得稅。
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2020 01/17 10:10
稅務稽查到的話,我就要去稅務局填企業(yè)所得稅單子,繳納企業(yè)所得稅,如果不是,我就申報時候調(diào)增應納稅額,彌補完虧損后的金額來繳納稅款,是這個意思嗎
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2020 01/17 10:11
上述說法完全正確,是這樣的。如果是自己調(diào)出來有利潤,可以先彌補虧損,對于稅務稽查有一個原則,如果是自己主動核查,就是自查的數(shù)據(jù),可以有錯改正。如果是稅務稽查發(fā)現(xiàn)的,不會讓企業(yè)享受企業(yè)所得稅優(yōu)惠政策,直接按25%的企業(yè)所得稅補交稅款及滯納金。
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2020 01/17 10:14
好的,我知道了,謝謝老師的解答。
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2020 01/17 10:15
有不明白的問題再咨詢
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2020 01/17 10:15
我要是自查出來的,調(diào)整完后,分錄也是上面那樣做就可以是嗎,老師
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2020 01/17 10:16
不是,自查出來,只用在企業(yè)所得稅匯算清繳中進行調(diào)增應納稅所得額,補交企業(yè)所得稅。屬于調(diào)企業(yè)所得稅申報表,不用調(diào)企業(yè)的賬務處理的事項。
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2020 01/17 10:18
完稅憑證+申報表作為備查就可以是吧
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2020 01/17 10:21
是的,這個申報表,完稅憑證就是萬一稅務稽查來了,是可以證明企業(yè)沒有逃稅的有力證據(jù)。
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2020 01/17 10:21
好的,我明白了,謝謝您
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2020 01/17 10:23
祝學習進步,工作順利
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