问题已解决
老師,我單位22營(yíng)業(yè)收入是1210576.04元,管理費(fèi)用是460821.47元,業(yè)務(wù)招待費(fèi)1929元,稅務(wù)來(lái)短信提示“業(yè)務(wù)招待費(fèi)超過(guò)稅法規(guī)定扣除限額未進(jìn)行納稅調(diào)整”這是怎么回事
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你好,這個(gè)招待費(fèi)按發(fā)生額的60%,營(yíng)業(yè)收入的千分之五,哪個(gè)小按照哪個(gè)抵扣,你看一下你稅前扣除的金額填寫(xiě)的對(duì)嗎?
2023 04/28 09:45
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2023 04/28 09:54
應(yīng)該怎么去調(diào)整
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郭老師 
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2023 04/28 09:56
你看一下你超過(guò)扣除比例了沒(méi)有。
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郭老師 
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2023 04/28 09:56
再核實(shí)一下不是嗎?
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郭老師 
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2023 04/28 09:56
過(guò)了的你看一下是哪一年,超過(guò)的應(yīng)該是納稅調(diào)整明細(xì)表扣除項(xiàng)目第三行里面有一個(gè)招待費(fèi),這里面填寫(xiě)的第一列是賬載金額,第二列是允許抵扣企業(yè)所得稅的金額,修改這個(gè)稅收金額。
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2023 04/28 09:59
業(yè)務(wù)招待費(fèi)是1929元,60%是1157.4元,收入是1210576.04元,0.5%是6052.88元
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2023 04/28 10:00
按收入的千分之五是6052元,1929元,業(yè)務(wù)招待費(fèi)不超啊
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郭老師 
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2023 04/28 10:03
你這個(gè)稅收金額應(yīng)該填寫(xiě)1157.4才對(duì)。
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