问题已解决
新辦企業(yè)發(fā)生的開(kāi)辦費(fèi)有招待費(fèi),請(qǐng)問(wèn)招待費(fèi)是否需要納稅調(diào)增
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你好,當(dāng)年開(kāi)始營(yíng)業(yè)了就要調(diào)整的
2024 04/08 16:32
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2024 04/08 16:34
如果當(dāng)年沒(méi)有收入,那發(fā)生的開(kāi)辦期間的招待費(fèi)可在次年有營(yíng)業(yè)當(dāng)年全額扣除?
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2024 04/08 16:39
是的,就是那樣子的,還是正常按比例限額扣除
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2024 04/08 16:41
哪份文件規(guī)定的,不能全額扣除
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2024 04/08 16:46
所得稅法實(shí)收細(xì)則規(guī)定的。你的意思是籌辦期的能全額扣除,正常經(jīng)營(yíng)期的就按限額扣除?
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2024 04/08 16:47
對(duì),是不是這樣
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2024 04/08 16:50
不是這樣的哈,都是限額扣除的
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2024 04/08 16:52
開(kāi)辦期間沒(méi)收入,那發(fā)生的招待費(fèi)是要全額調(diào)增
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2024 04/08 16:53
是的,就是那個(gè)意思的,開(kāi)辦期的最終納稅調(diào)整后應(yīng)納稅所得額為0,
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