問題已解決
老師:你好:我們是新成立的服務(wù)類公司,人工是主要成本,前期沒有收入,就把人工成本計(jì)入的勞務(wù)成本,等有收入的時(shí)候,再結(jié)轉(zhuǎn)成主營業(yè)務(wù)成本。請問下老師,申報(bào)個(gè)人所得稅時(shí),人工工資在當(dāng)期申報(bào)。例如:人工成本6月一共是2萬,沒有收入,計(jì)入的勞務(wù)成本,這6萬在7月申報(bào)個(gè)稅事,申不申報(bào)?
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你好,你們是開展業(yè)務(wù)了嗎?還是籌建期。
2021 07/11 10:57
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84785011 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 07/11 11:05
已經(jīng)開展了
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84785011 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 07/11 11:05
但是還沒有收入
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郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 07/11 11:06
那就做勞務(wù)成本
發(fā)放的次月申報(bào)個(gè)稅
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84785011 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 07/11 11:07
所以把人工暫計(jì)入的勞務(wù)成本,等有收入再來結(jié)轉(zhuǎn)。
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84785011 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 07/11 11:08
就是計(jì)入的勞務(wù)成本,那我申報(bào)個(gè)稅的時(shí)候還是一樣申報(bào)嗎?這個(gè)勞務(wù)成本在利潤表也沒體現(xiàn)的。
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84785011 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 07/11 11:09
我如果不申報(bào)個(gè)稅,后期有收入時(shí),我又沒法抵扣
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郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 07/11 11:10
是的是的,不在利潤表里面體現(xiàn)。
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84785011 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 07/11 11:10
我們現(xiàn)在是當(dāng)月發(fā)放,沒做計(jì)提
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郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 07/11 11:11
在資產(chǎn)負(fù)債表存貨里面的
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84785011 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 07/11 11:11
那個(gè)稅我還是一樣申報(bào)?老師
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84785011 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 07/11 11:11
資產(chǎn)負(fù)債表存貨??不明白
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84785011 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 07/11 11:12
勞務(wù)成本放到存貨里??
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 07/11 11:12
你好是的,需要正常申報(bào)的,你有發(fā)工資怎么不申報(bào)?
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84785011 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 07/11 11:16
那勞務(wù)成本需要結(jié)轉(zhuǎn)到本年利潤嗎?不接轉(zhuǎn)表不平
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84785011 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 07/11 11:20
老師:你是說填資產(chǎn)負(fù)債表時(shí)把勞務(wù)成本放在存貨科目嗎?
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 07/11 11:20
不結(jié)轉(zhuǎn),他在存貨里面,你結(jié)轉(zhuǎn)它干什么?
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84785011 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 07/11 11:29
老師:你意思說先把它放在存貨里,有收入時(shí)再結(jié)轉(zhuǎn)成主營業(yè)務(wù)成本?
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 07/11 11:35
對的是的,是這么理解的。
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84785011 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 07/11 11:43
好的,謝謝!
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郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 07/11 12:41
不用客氣
工作愉快
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