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如果會(huì)計(jì)上的成本是100.發(fā)生罰款10元,是調(diào)增還是調(diào)減?
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罰款10就要做納稅調(diào)增
2023 01/07 10:22
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84784986 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 01/07 10:27
就是說如果會(huì)計(jì)上的成本是100,罰款是10,那么稅法上的成本就應(yīng)該是100+10=110嗎?
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家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 01/07 10:28
稅法上的成本就應(yīng)該是100 -10=90
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84784986 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 01/07 10:40
老師你說的罰款10元不是做納稅調(diào)增嗎?怎么從成本中減去了?
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家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 01/07 10:44
手快了,意思是在稅法中罰款不能稅前扣除的
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84784986 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 01/07 10:54
老師你說的手快了是說 像滯納金,罰金,罰款,贊助支出,未經(jīng)核定的準(zhǔn)備金支出,這些都應(yīng)該是會(huì)計(jì)利潤上調(diào)增,稅法利潤上調(diào)減嗎?
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84784986 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 01/07 10:55
還是怎么理解?麻煩幫我詳細(xì)解釋一下
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家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 01/07 10:58
是的,就是要調(diào)增利潤的呀
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84784986 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 01/07 11:07
可以說成不得扣除項(xiàng)目是從稅法利潤成本中減去,而納稅調(diào)減項(xiàng)目是從會(huì)計(jì)利潤中減去嗎?
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家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 01/07 11:13
調(diào)減和調(diào)增得看是什么對(duì)象,對(duì)于會(huì)計(jì)利潤,調(diào)減利潤就是調(diào)增成本,相反就是調(diào)減成本
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84784986 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 01/07 11:17
老師你能不能舉個(gè)關(guān)于有數(shù)的然后套公式的例子,這么說我不懂
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家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 01/07 11:25
你的那個(gè)罰款10,在匯算清繳的時(shí)候,調(diào)整為0就是
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