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小規(guī)模繳納企業(yè)所得稅,是按季度會(huì)計(jì)利潤(rùn)繳納企業(yè)所得稅,還是可以彌補(bǔ)之前的虧損看有沒有盈利再預(yù)繳?
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您好,是可以彌補(bǔ)之前的虧損看有沒有盈利再預(yù)繳的
01/14 05:52
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01/14 05:59
如果去年有虧損,第二年第一季度盈利,企業(yè)所得稅是否可以彌補(bǔ)虧損后再繳納?還是要等到匯算清繳?
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01/14 05:59
需要等到做完匯算清繳以后才可以彌補(bǔ)虧損
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01/14 06:00
如果去年盈利了,那就是看本年累計(jì)利潤(rùn)(會(huì)計(jì)利潤(rùn))來計(jì)提企業(yè)所得稅?
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01/14 06:01
是的,沒有彌補(bǔ)虧損的情況就看本年利潤(rùn)
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01/14 06:03
如果匯算清繳是5月做完的,我們是小規(guī)模,4月做第一季度納稅申報(bào),還是要看本年累計(jì)利潤(rùn),也就是1-3月的會(huì)計(jì)利潤(rùn)來預(yù)繳企業(yè)所得稅?不能彌補(bǔ)去年的虧損,等7申報(bào)的時(shí)候才可以彌補(bǔ)之前的虧損,按本年累計(jì)利潤(rùn)計(jì)提企業(yè)所得稅,再減去第一季度預(yù)交的,再減去虧損的?
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01/14 06:04
是的,沒錯(cuò)的,就是你上面說的這樣操作的
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01/14 06:05
老師那計(jì)提所得稅的時(shí)候是直接計(jì)提彌補(bǔ)虧損后的嗎?需要做其他分錄嗎?
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01/14 06:06
對(duì),就是按照彌補(bǔ)虧損后繳納多少企業(yè)所得稅來計(jì)提的
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