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老師,房地產(chǎn)企業(yè),開的票都是不征稅發(fā)票,預(yù)繳了3%的增值稅及附加等,如果不確認(rèn)收入,那我預(yù)繳的這些稅費(fèi)入哪里?
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計(jì)入應(yīng)交稅費(fèi)——應(yīng)交增值稅(預(yù)繳稅費(fèi))科目核算
2020 03/20 10:26
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2020 03/20 10:30
那在報(bào)表上是顯示負(fù)數(shù)嗎
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2020 03/20 10:31
預(yù)繳稅款是負(fù)數(shù),就是應(yīng)交稅費(fèi)的負(fù)數(shù),屬于借方發(fā)生額。
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2020 03/20 10:33
開出去不征稅發(fā)票是屬于預(yù)收賬款是吧,不能確認(rèn)收入,那成本也是不可以確認(rèn)的嗎?
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2020 03/20 10:40
開出去不征稅發(fā)票屬于預(yù)收賬款
直接不用做收入,這個(gè)就是預(yù)收賬款
借:銀行存款
貸:預(yù)收賬款
不做收入,就不存在結(jié)轉(zhuǎn)成本。
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2020 03/20 10:53
那我19年開的都是不征稅收入,所以在匯算清繳時(shí)是沒有所得稅的,是吧
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2020 03/20 10:57
匯算清繳時(shí),就看你們的利潤(rùn)表,有沒有利潤(rùn)了,沒有利潤(rùn)不繳企業(yè)所得稅。
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2020 03/20 11:06
我還想請(qǐng)問下,匯算清繳的年報(bào)是2019年12月31號(hào)那個(gè)月的報(bào)表嗎?就比如說應(yīng)付職工薪酬這個(gè)科目,在2019年12月份的報(bào)表上是顯示12月計(jì)提的工資,我在匯算清繳的時(shí)候這個(gè)科目是填全年應(yīng)該付的還是跟著12月份的報(bào)表填寫?
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2020 03/20 11:09
根據(jù)你們?cè)诙悇?wù)申報(bào)系統(tǒng)2019年1月至2019年12月申報(bào)的應(yīng)發(fā)工資進(jìn)行申報(bào),這個(gè)數(shù)據(jù)就是你們的稅務(wù)認(rèn)可的稅前列支工資數(shù)據(jù)。至于你們的計(jì)提數(shù)據(jù),就是財(cái)務(wù)計(jì)提工資費(fèi)用的數(shù)據(jù),如果有差異,就是調(diào)整數(shù)據(jù)。
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2020 03/20 11:13
也就是說,年報(bào)其實(shí)就是和19年12月的報(bào)表有差異。不能說19年12月報(bào)表就是年報(bào)表,是吧
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2020 03/20 11:15
企業(yè)所得稅匯算清繳,本身就會(huì)與財(cái)務(wù)報(bào)表存在一定的差異,存在調(diào)增或調(diào)減的事項(xiàng)。是以利潤(rùn)表為起點(diǎn)進(jìn)行調(diào)整最后的企業(yè)所得稅匯算表。
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2020 03/20 11:16
還有,我房地產(chǎn)這塊,因?yàn)檫€在建,這個(gè)是進(jìn)入存貨里是嗎
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2020 03/20 11:20
這個(gè)本身就是屬于存貨的列支范圍。
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2020 03/20 11:22
好的,謝謝老師
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2020 03/20 11:22
有不明白的問題再咨詢
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