问题已解决
您好,就今日明星捐款一事想請問一下,如果用個人賬戶資金以公司的名義捐款,繳納企業(yè)所得稅時允許抵扣嗎?交稅時慈善捐款的會計分錄應(yīng)該如何做呢?是借:營業(yè)外支出,貸:銀行存款嗎?
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你好直接捐贈的話是不能稅前扣除的; 公益性捐贈是可以的; 是的分錄就這樣處理的
2021 07/21 15:47
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2021 07/21 17:18
老師。我可能沒說明白,是個人資金企業(yè)名義捐款,企業(yè)沒有發(fā)生實際支出也可以抵稅嗎?銀行存款并沒有減少
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2021 07/21 17:21
你好? ? 不能的 ;? 要實際發(fā)生了 到時會可以稅務(wù)局允許的捐贈才可以稅前扣除??
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2021 07/21 17:23
好的,謝謝您
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2021 07/21 17:25
沒事的; 希望能幫到你??
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