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我今天收到一張2021年9月的普票,這個(gè)發(fā)票2022年可以用不
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跨年發(fā)票只要是真實(shí)的,可以用
2022 01/11 16:29
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2022 01/11 16:30
直接做到2022年的賬里面嗎
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2022 01/11 16:31
金額不大的,對(duì)上年利潤影響不大的,可以直接入2022年
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2022 01/11 16:41
金額是24000,2021年是虧損的的
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2022 01/11 16:43
那就直接入2022年就好了
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2022 01/11 16:45
這樣稅務(wù)稽查會(huì)不會(huì)有問題
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2022 01/11 16:50
你們是小規(guī)模還是一般納稅人?
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2022 01/11 17:19
一般納稅人,我收到的這個(gè)是普票
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2022 01/11 17:22
恩,如果擔(dān)心稅務(wù)稽查的話那就用“以前年度損益調(diào)整科目”調(diào)整上年損益。
借:以前年度損益調(diào)整
貸:銀行存款
借:應(yīng)交稅費(fèi)-應(yīng)交所得稅
貸:以前年度損益調(diào)整
借:利潤分配-未分配利潤
貸:以前年度損益調(diào)整
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2022 01/11 17:23
這個(gè)是材料費(fèi)發(fā)票,掛在存貨中,不影響所得稅呀
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2022 01/11 17:25
如果是材料費(fèi)發(fā)票,沒有結(jié)轉(zhuǎn),不涉及損益就沒有問題。在2022年補(bǔ)記就好
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2022 01/11 17:26
是材料發(fā)票,沒結(jié)轉(zhuǎn)成本,那就直接入賬2022年1月是嗎?
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2022 01/11 17:26
可以直接入賬2022年1月
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2022 01/11 17:27
稅務(wù)稽查,怎么解釋呢?
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2022 01/11 17:31
稅務(wù)稽查的重點(diǎn)在于是否少繳稅款,你這種不涉及損益,只是漏做了會(huì)計(jì)處理,但上年已經(jīng)結(jié)賬,現(xiàn)在只能補(bǔ)做。
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2022 01/11 17:33
好的,知道了,是采購?fù)浟?,今天才把發(fā)票給我,那我就
直接進(jìn)工程施工_合同成本_材料費(fèi),貸:其他應(yīng)付款,是這樣嗎
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2022 01/11 17:36
可以的,這么做賬沒有問題
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