问题已解决
老師您好,工程竣工留5%的質(zhì)保金,這個(gè)質(zhì)保金要先開票結(jié)轉(zhuǎn)成本,還是可以到質(zhì)保期到期再開票結(jié)轉(zhuǎn)對(duì)應(yīng)的成本
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一般是質(zhì)保金要先開票結(jié)轉(zhuǎn)成本
2020 05/22 14:52
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2020 05/22 15:22
老師,一季度虧損3萬(wàn),二季度盈利150萬(wàn)可以彌補(bǔ)以前年度的虧損后按小微企業(yè)計(jì)提所得稅,三季度利潤(rùn)超過(guò)小微這個(gè)所得稅怎么做賬
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蔣飛老師 
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2020 05/22 15:26
那就按25%稅率計(jì)提所得稅,就可以了
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蔣飛老師 
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2020 05/22 15:27
如果全年盈利未超300萬(wàn),可以享受小微企業(yè)優(yōu)惠的
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2020 05/22 15:35
老師,二季度符合小微就按報(bào)表算的所得稅記提可以吧。三季度不符合小微了就按25%計(jì)提,把二季度已計(jì)提的所得稅減去在三季度計(jì)提就可以了吧
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蔣飛老師 
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2020 05/22 15:41
是的,你的理解很對(duì)
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