问题已解决
老師好,公司被稅務檢查,補繳了以企業(yè)所得稅并被收了滯納金。分錄怎么做?
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你好,是補交當年所得稅,還是之前年度的?
2022 02/09 08:59
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2022 02/09 09:00
以前20年度的?老師
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2022 02/09 09:01
你好
借:以前年度損益調整 ??,貸:應交稅費—企業(yè)所得稅
借:應交稅費—企業(yè)所得稅 ,營業(yè)外支出—滯納金,?貸:銀行存款
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2022 02/09 09:03
老師,財務軟件里沒有“以前年度損益調整”這個科目。能不能直接用“利潤分配-未分配利潤”科目?
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2022 02/09 09:03
你好,財務軟件里沒有“以前年度損益調整”這個科目,那賬務處理就是
借:利潤分配-未分配利潤 ??,貸:應交稅費—企業(yè)所得稅
借:應交稅費—企業(yè)所得稅 ,營業(yè)外支出—滯納金,?貸:銀行存款
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2022 02/09 09:05
老師,不通過“應交稅費-企業(yè)所得稅"科目過渡行不行?
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2022 02/09 09:06
你好,不行的,需要通過??應交稅費—企業(yè)所得稅? 科目過渡一下才是的?
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2022 02/09 09:08
老師,用該科目過渡和不過渡有什么不一樣?或者說有什么用途?
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2022 02/09 09:08
你好,不過渡的處理是錯誤的。
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2022 02/09 09:13
老師,這是公司因為購入柴油的發(fā)票不合規(guī)被查所導致的,相應的進項稅額也不得抵扣。公司本來有還有30萬的留抵稅額,本次轉出了18萬。我想問一下:增值稅轉出的分錄怎么寫?才能使用科目余額表上的留抵稅額和申報表上的留抵金額相等
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2022 02/09 09:13
你好,購入柴油的發(fā)票不合規(guī),具體是什么原因導致的不合規(guī)呢?
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2022 02/09 09:15
老師,貨物或應稅勞務、服務名稱是0#柴油寫成復合柴油,被稅局定性為打擦邊球,違規(guī)
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2022 02/09 09:16
你好
借:利潤分配-未分配利潤?,貸:應交稅費—應交增值稅(進項稅額轉出)
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