问题已解决
年末的應(yīng)收賬款要計(jì)入稅前利潤(rùn)里嗎?壞賬準(zhǔn)備和固定資產(chǎn)減值準(zhǔn)備要加還是要減呢?
FAILED
![](https://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/011/91/71/85_avatar_middle.jpg?t=1651216838)
您好,不計(jì)入,2是計(jì)入利潤(rùn)總額還是所得稅費(fèi)用?
2021 12/12 14:38
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785019 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 12/12 14:42
就是應(yīng)不應(yīng)該計(jì)入利潤(rùn)總額里,然后乘以所得稅率,然后得出應(yīng)納的所得額
![](https://pic1.acc5.cn/011/91/71/85_avatar_middle.jpg?t=1651216838)
小林老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 12/12 14:50
您好,計(jì)算企業(yè)所得稅應(yīng)當(dāng)是利潤(rùn)總額+信用減值準(zhǔn)備和資產(chǎn)減值準(zhǔn)備
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785019 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 12/12 14:52
那壞賬準(zhǔn)備也是加嗎
![](https://pic1.acc5.cn/011/91/71/85_avatar_middle.jpg?t=1651216838)
小林老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 12/12 15:00
您好,是利潤(rùn)表科目信用減值準(zhǔn)備調(diào)整
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785019 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 12/12 15:03
納稅調(diào)整扣除要交所得稅嗎
FAILED
![](https://pic1.acc5.cn/011/91/71/85_avatar_middle.jpg?t=1651216838)
小林老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 12/12 15:12
您好,不好意思,沒(méi)明白您的意思
![](/wenda/img/newWd/sysp_btn_eye.png)