问题已解决
小規(guī)模注銷,掛的應(yīng)付賬款和其他應(yīng)付款要怎么上稅?
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您好,應(yīng)付而不用支付轉(zhuǎn)入營業(yè)外收入,并入利潤表交所得稅
借:應(yīng)付 其他應(yīng)付 貸:營業(yè)外收入
2024 09/16 08:24
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2024 09/16 08:25
請(qǐng)問老師那怎么上稅?稅點(diǎn)多少?
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2024 09/16 08:28
您好,就是我們的利潤總額交25%(如果是小微企業(yè)5%)
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2024 09/16 08:32
這種情況不叫增值稅嗎
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2024 09/16 08:35
您好,是的,這個(gè)不交增值稅的
未付應(yīng)付賬款轉(zhuǎn)營業(yè)外收入不交繳納增值稅。
營業(yè)外收入是指企業(yè)確認(rèn)與企業(yè)生產(chǎn)經(jīng)營活動(dòng)沒有直接關(guān)系的各種收入。營業(yè)外收入并不是由企業(yè)經(jīng)營資金耗費(fèi)所產(chǎn)生的,不需要企業(yè)付出代價(jià),實(shí)際上是一種純收入,不需要與有關(guān)費(fèi)用進(jìn)行配比。
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2024 09/16 08:38
謝謝老師,好詳細(xì),謝謝謝謝
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2024 09/16 08:38
?親愛的朋友,您太客氣了, 祝您工作順利,生活順意~??
? ? ? ? ? 希望能幫助到您, 感謝善良好心的您給我一個(gè)五星好評(píng)~
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