问题已解决
老師,公司購買銀行的理財產(chǎn)品產(chǎn)生的投資收益已經(jīng)計入利潤總額了,那就是該交所得稅也交過了對吧?在匯算清繳時要調(diào)增調(diào)減嗎?投資收益納稅調(diào)整明細(xì)表怎么填寫呢?比如購買金額是10萬,投資收益是500
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是已經(jīng)記入利潤總額
如果是收益要調(diào)減,虧損調(diào)增
投資收益500 調(diào)減500
2024 11/14 23:32
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2024 11/15 09:17
已經(jīng)計入利潤總額交過所得稅了,為什么還要調(diào)整呢
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2024 11/15 09:18
平時預(yù)繳
年終要匯算清繳,
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2024 11/15 09:22
我的意思是為什么要調(diào)整啊
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2024 11/15 09:24
稅法上不認(rèn)可投資收益,實(shí)行的是收入實(shí)現(xiàn)制
會計準(zhǔn)則 實(shí)行的是權(quán)責(zé)發(fā)生制
二者的形成的差異,需要按稅法要求調(diào)整交稅
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