问题已解决
年初一次性收到對方打款,并已開具發(fā)票,以后才能有成本,怎么入賬?
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您好
請問收到的是多長時間的收入
2022 01/12 20:23
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2022 01/12 20:25
收到的是一年的收入,并一次性開發(fā)票,正常下個月就要繳納企業(yè)所得稅了,怎么做賬能讓后期的成本抵扣費用
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2022 01/12 20:27
借:應(yīng)收賬款
貸:預(yù)收賬款
貸:應(yīng)交稅費-應(yīng)交增值稅-銷項稅額
收到款項
借:銀行存款
貸:應(yīng)收賬款
然后按月確認收入
借:預(yù)收賬款
貸:主營業(yè)務(wù)收入
然后對應(yīng)每個月再結(jié)轉(zhuǎn)成本就好了
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2022 01/12 20:27
我們是服務(wù)業(yè),甲方是一次性打款,我們陸續(xù)服務(wù),才能產(chǎn)生進項發(fā)票,才能產(chǎn)生成本,現(xiàn)在收益一次性產(chǎn)生了,就得納企業(yè)所得稅了,年底能退稅了嗎
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2022 01/12 20:29
不是開具發(fā)票了就要一次性入收入嗎?那報稅的時候產(chǎn)生了增值稅專票,不用一次性入收入嗎?
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2022 01/12 20:29
陸續(xù)服務(wù)費 不應(yīng)該一次性確認收入的啊
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2022 01/12 20:31
老師,稅務(wù)系統(tǒng)的申報,不是開了增值稅就一定要入收入的報表是嗎?我以為不入收入跟系統(tǒng)就不匹配了呢?
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2022 01/12 20:33
稅務(wù)系統(tǒng)的申報,不是開了增值稅就一定要入收入的報表 是的
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2022 01/12 20:43
那就是開票增值稅就要一次性繳納,然后企業(yè)所得稅稅季報時就是按我自己的利潤表申報就可以了嗎?即食開票了,收入那也可以分期填入稅務(wù)的系統(tǒng)里嗎?
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2022 01/12 20:45
是的 這樣理解正確的
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2022 01/12 20:51
老師。我們是當?shù)氐钠髽I(yè),也是按季預(yù)繳企業(yè)所得稅稅,年底匯算清繳吧?不是一定是外地企業(yè)來當?shù)夭攀穷A(yù)繳吧?
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2022 01/12 20:54
當?shù)氐钠髽I(yè)?那企業(yè)所得稅不應(yīng)該預(yù)繳的啊??
季度的時候預(yù)繳就好了
跟外地企業(yè)預(yù)繳不是一個意思
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