問題已解決
減免的附加稅屬于營業(yè)外收入嗎?
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你好,嗯額,是的呢,要轉入營業(yè)外
2019 07/04 11:43
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84785037 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 07/04 11:48
那需要正常計提然后再轉營業(yè)外收入嗎?但是計提時入了損益類稅金科目了哦,不用沖減回來嗎?
![](https://pic1.acc5.cn/009/17/84/89_avatar_middle.jpg?t=1651203224)
王晶老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2019 07/04 13:27
不用,如果不需要繳納就不要計提
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84785037 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 07/04 13:41
老師,我還是覺得有疑問
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84785037 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 07/04 13:49
麻煩老師幫我看看
![](https://pic1.acc5.cn/009/17/84/89_avatar_middle.jpg?t=1651203224)
王晶老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2019 07/04 14:04
呃呃,回復的對的呢人家說的正確
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84785037 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 07/04 14:13
嗯,那這樣豈不是虛增了損溢類科目金額丫,營業(yè)外收入能理解,但是不沖減多計提的損溢不能理解。
![](https://pic1.acc5.cn/009/17/84/89_avatar_middle.jpg?t=1651203224)
王晶老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2019 07/04 14:27
一般我的做法是計提多少,繳納多少,這個不沖減的呢,如果是多計提了就沖減
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84785037 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 07/04 14:34
嗯,那沖減損溢類的話就不能入營業(yè)外收入了呀,不然平不了了[捂臉]
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84785037 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 07/04 14:37
所以其實可以理解為附加稅減免不屬于營業(yè)外收入[機智]我這樣理解的。增值稅減免入營業(yè)外收入是因為增值稅不能算費用丫是吧?
![](https://pic1.acc5.cn/009/17/84/89_avatar_middle.jpg?t=1651203224)
王晶老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2019 07/04 14:50
嗯額,也可以這樣理解的呀
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