问题已解决
老師,請(qǐng)問一下: 公司收到一筆工信局專項(xiàng)獎(jiǎng)勵(lì)資金(有相關(guān)文件等,屬于不征稅收入),應(yīng)該怎么做分錄? 是專項(xiàng)應(yīng)付款還是遞延收益?
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同學(xué)你好
計(jì)入專項(xiàng)應(yīng)付款
2022 04/29 11:11
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84784982 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/29 11:11
老師,為什么不是遞延收益呢
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84784982 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/29 11:12
計(jì)入專項(xiàng)應(yīng)付款,以后用作費(fèi)用或形成資產(chǎn)后,應(yīng)該怎么處理呢
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84784982 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 04/29 11:14
按照專項(xiàng)應(yīng)付款,收到時(shí),分錄應(yīng)該是
借:銀行存款
貸:專項(xiàng)應(yīng)付款——xx資金
使用資金時(shí),
借:費(fèi)用/資產(chǎn)
貸:銀行存款
做完這兩步分錄后還應(yīng)該有其他的后續(xù)分錄么
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 04/29 11:26
同學(xué)你好
借專項(xiàng)應(yīng)付款
貸資本公積
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84784982 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 04/29 11:27
之前記在了遞延收益,需要調(diào)過來么
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 04/29 11:31
不交稅的話也沒事
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84784982 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 04/29 11:36
那需要企業(yè)所得稅匯算清繳嗎
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84784982 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 04/29 11:36
屬于不征稅收入,最后轉(zhuǎn)到資本公積,還是需要繳納印花稅?
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/29 11:42
同學(xué)你好
這個(gè)不交所得稅
也不交印花稅
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84784982 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/29 11:44
嗯嗯,好的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84784982 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/29 11:45
那需要企業(yè)所得稅匯算清繳嗎
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84784982 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/29 11:45
匯算清繳的話,填哪個(gè)表
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/29 11:47
同學(xué)你好
這個(gè)填寫不征稅那里
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84784982 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/29 11:51
是A105040專項(xiàng)用途財(cái)政性資金納稅調(diào)整表么
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84784982 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/29 11:51
以前記到遞延收益是不是可以不用調(diào)整到專項(xiàng)應(yīng)付款科目呢
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/29 11:53
對(duì)的
這個(gè)填寫在免稅那欄
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