问题已解决
老師,增值稅確認(rèn)收入了,企業(yè)所得稅上就必須確認(rèn)收入嗎
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你好同學(xué)
增值稅上定為收入的企業(yè)所得稅就是收入只有一個(gè)例外,就是捐贈(zèng)。
2020 03/20 14:50
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2020 03/20 14:56
我是房產(chǎn)企業(yè),去年應(yīng)稅局要求,房地產(chǎn)老項(xiàng)目按照確認(rèn)收入原則把剩下2%的增值稅交了,但是會(huì)計(jì)上并沒(méi)有確認(rèn)收入,因?yàn)槌杀具€無(wú)法可靠計(jì)量,在所得稅匯算清繳時(shí)我需要確認(rèn)收入嗎
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2020 03/20 14:57
需要的,這塊你現(xiàn)在需要計(jì)入
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2020 03/20 14:58
可是成本無(wú)法匹配,我需要預(yù)估嗎
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2020 03/20 15:44
是的同學(xué)如果無(wú)法匹配就要預(yù)估
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2020 03/20 15:50
這樣的話我就只在企業(yè)所得稅匯算清繳時(shí),在利潤(rùn)表中體現(xiàn)出收入和成本,賬務(wù)方面怎么處理,增值稅確認(rèn)收入當(dāng)年賬務(wù)上并沒(méi)有處理,現(xiàn)在補(bǔ)做分錄嗎
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2020 03/20 16:22
這樣你河以補(bǔ)分錄的同學(xué)。
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