问题已解决
老師,公建民營 養(yǎng)老院,收到基金會的捐贈款,用于建設(shè)養(yǎng)老院設(shè)施改進,會計科目如何做,要繳納什么稅金(增值稅?企業(yè)所得稅?)謝謝
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那個計入其他收入,交企業(yè)所得稅
2024 10/08 11:14
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2024 10/08 11:21
做營業(yè)外收入可以嗎?我們養(yǎng)老院還沒有正式營業(yè),還在設(shè)施改進建設(shè)中,所以各項費用都相對比較少,收到的捐贈款,會導(dǎo)致本年的利潤會大,我們要怎么處理? 謝謝
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2024 10/08 11:22
會計分錄:收捐贈款 借:銀行:50萬,貸:營業(yè)外收入:50萬
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2024 10/08 11:25
嗯嗯,就是那樣做的
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2024 10/08 11:35
營業(yè)外收入增加了,利潤也會增加,今年不是要繳納所得稅了?可我們還沒有營業(yè),只是建設(shè)中。要怎么處理?
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2024 10/08 11:38
沒有相關(guān)政策規(guī)定,建議咨詢當?shù)?2366
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2024 10/08 11:52
收到基金會的捐贈款,用于建設(shè)養(yǎng)老院設(shè)施改進可以先計入到遞延收益中,后期根據(jù)建設(shè)進度再轉(zhuǎn)入到營業(yè)外收入,這樣就可以避免提前繳納所得稅
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2024 10/08 11:54
政府專項補助才有那個政策的。社會捐贈沒有那個說法
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