问题已解决
老師,工資和社保一部分計(jì)入管理費(fèi)用,另一部分計(jì)入在建工程,請(qǐng)問(wèn)計(jì)入在建工程可以直接在稅前扣除嗎?匯算清繳是否需要做調(diào)整處理?
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你好,在建工程的工資和社保,不可以直接在稅前扣除。(這個(gè)不需要做調(diào)整)
2024 05/07 08:44
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2024 05/07 09:04
老師,比如應(yīng)付職工薪酬-工資貸方發(fā)生額100元,其中60元計(jì)入管理費(fèi)用,40元計(jì)入在建工程,匯算清繳中的“職工薪酬支出及納稅調(diào)整明細(xì)表(A105050)”中賬載金額填100元,實(shí)際發(fā)生額也是100(計(jì)提的全部發(fā)放),稅收金額100元,沒(méi)有納稅調(diào)整金額,是這樣嗎?
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2024 05/07 09:05
你好,是的,是這樣的
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2024 05/07 09:05
老師,既然計(jì)入在建工程不可以直接稅前扣除,如果這樣填寫(xiě),那不就是都做扣除了嗎?
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2024 05/07 09:07
你好,你這個(gè)只是針對(duì)應(yīng)付職工薪酬—工資的填寫(xiě)。(扣除的是損益,而不是? 應(yīng)付職工薪酬? 負(fù)債 這樣的)
計(jì)入在建工程,是轉(zhuǎn)入固定資產(chǎn)通過(guò)計(jì)提折舊的方式慢慢稅前扣除
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2024 05/07 09:22
老師,職工薪酬支出及納稅調(diào)整明細(xì)表(A105050)填寫(xiě)的意義是不是可以理解為,2023年計(jì)提的薪酬,如果在匯算清繳之前沒(méi)有實(shí)際支付,那就需要做調(diào)增。我剛才理解在建工程扣除是不對(duì)的
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2024 05/07 09:23
你好,是的,是這樣的
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2024 05/07 09:53
另外,老師,還想問(wèn)您一個(gè)問(wèn)題,公司員工社保沒(méi)有在公司所在地繳納,而且存在公司所在地社保比例和繳納地社保比例不一樣,匯算清繳時(shí),是否需要考慮兩地社保的差額呢?是應(yīng)該按公司所在地社保比例還是按實(shí)際繳納地社保比例扣除呢?
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2024 05/07 09:54
你好,是什么原因?qū)е鹿締T工社保沒(méi)有在公司所在地繳納呢??
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2024 05/07 09:54
員工社保公積金都是在上級(jí)公司所在地繳納的
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2024 05/07 09:55
你好,是單位據(jù)實(shí)負(fù)擔(dān)了,就可以全額扣除的
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2024 05/07 09:57
無(wú)需考慮兩地的社保比例差異嗎?但個(gè)稅申報(bào)時(shí),如果某員工公積金超過(guò)當(dāng)?shù)胤忭敇?biāo)準(zhǔn),就會(huì)出現(xiàn)紅色不通過(guò)提示,只能按當(dāng)?shù)刈罡邩?biāo)準(zhǔn)來(lái)算個(gè)稅,所以企業(yè)所得稅是否也需要考慮社保差異呢?
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2024 05/07 09:58
你好,企業(yè)所得稅匯算清繳的時(shí)候,不需要考慮社保差異的
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2024 05/07 10:02
關(guān)于社??鄢囊?guī)定,寫(xiě)的是省級(jí)人民政府規(guī)定的范圍和標(biāo)準(zhǔn),所以不知道是公司所在地還是上級(jí)公司繳納社保地
FAILED
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2024 05/07 10:02
是針對(duì)上面的回復(fù),還有什么疑問(wèn)嗎?
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2024 05/07 10:04
規(guī)定中的省級(jí)規(guī)定標(biāo)準(zhǔn),所以不確定是公司所在地還是上級(jí)公司繳納社保地,所以是否需要考慮社保差異
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2024 05/07 10:04
你好,正常是公司所在地?
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2024 05/07 10:05
所以,賬面計(jì)提的比例都是上級(jí)公司所在地的比例標(biāo)準(zhǔn),是否需要按公司所在地的比例標(biāo)準(zhǔn)重新計(jì)算,然后兩者比較進(jìn)行調(diào)整呢
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2024 05/07 10:06
你好,個(gè)人建議這種情況去問(wèn)一下公司所在地的稅局(以他們的管理為準(zhǔn))
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