问题已解决
請問老師,我公司去年有個工程預(yù)收了200萬,未完工,因為某些原因當(dāng)時沒有按照完工百分比確認(rèn)收入,也沒有預(yù)交稅款,打算今年開票后一次性確認(rèn)收入并交稅款的,那我今年匯算清繳的時候應(yīng)不應(yīng)該調(diào)整這筆款項呢?
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您好,預(yù)收的工程款不算收入,匯算清繳調(diào)增的是企業(yè)所得稅,你這個預(yù)收牽扯到預(yù)繳增值稅
2019 04/30 15:47
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2019 04/30 15:53
老師,我這筆款到現(xiàn)在還沒有預(yù)交,現(xiàn)在要去預(yù)交嗎?可能我們下個月就要開票了
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2019 04/30 16:01
您好,異地的工程嗎?那現(xiàn)在去預(yù)繳也沒問題的
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2019 04/30 16:02
老師,是本地的
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2019 04/30 16:03
您好,那你這個就開票的時候申報的,這個稅務(wù)局查到可能會讓補繳滯納金,有一定的風(fēng)險
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2019 04/30 16:04
老師,滯納金是怎么算啊?
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2019 04/30 16:05
您好,稅務(wù)局根據(jù)收款的比例按天計算的
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2019 04/30 16:06
我們合同總金額是320萬,預(yù)收款是220萬,去年年底收的,滯納金的話大概是多少呢?
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2019 04/30 16:07
您好,從滯納稅款之日起,按日加收滯納稅款萬分之五的滯納金。220*0.0005*天數(shù)
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2019 04/30 16:11
老師,當(dāng)時我們是小規(guī)模企業(yè),假如已經(jīng)滯納了180天,那滯納金就是(2200000/1.03*0.03)*0.0005*180是嗎?
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2019 04/30 16:13
您好,是這樣的,按照稅額計算
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