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老師,請問職工教育經(jīng)費超出部分,是不是可以結轉到下一年抵扣呢? 為什么還會調(diào)增呢?
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職工教育經(jīng)費超出部分, 可以結轉到下一年抵扣
2022 05/26 09:59
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84784949 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 05/26 10:11
那為什么還會調(diào)增交稅呢?
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文文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 05/26 10:23
稅法規(guī)定了限額扣除。
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84784949 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 05/26 10:26
比如全年公司工資50萬,職工教育經(jīng)費是6萬,50*8%=4萬,只能抵扣4萬,但是我填寫報表的是會調(diào)增出2萬讓我交稅
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84784949 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 05/26 10:26
是不是我填職工教育經(jīng)費的時候就只填4萬就好了?
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84784949 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 05/26 10:27
不懂的是為什么還會調(diào)增交稅
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文文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 05/26 10:40
是的,按稅法,是要調(diào)增出2萬
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84784949 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 05/26 10:42
不是說可以結轉到下一年抵扣嗎?
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84784949 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 05/26 10:42
若調(diào)增2萬就要交稅了
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文文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 05/26 10:55
下一年對調(diào)增的2萬繼續(xù)抵扣,但今年要調(diào)增該2萬
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84784949 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 05/26 11:08
但是今年要是調(diào)增了,就要稅哦
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文文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 05/26 11:14
是的,稅法就是這個原理。
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84784949 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 05/26 11:21
那就是只能扣除4萬,但是2萬要調(diào)增出來交稅,能結轉下一年度再抵扣2萬
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84784949 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 05/26 11:22
能結轉但是前提要超出部分要交稅是吧
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文文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 05/26 11:23
是,能結轉但是前提要超出部分要交稅
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