问题已解决
老師,增值稅確認收入了,企業(yè)所得稅上就必須確認收入嗎
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你好同學
增值稅上定為收入的企業(yè)所得稅就是收入只有一個例外,就是捐贈。
2020 03/20 14:50
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2020 03/20 14:56
我是房產(chǎn)企業(yè),去年應稅局要求,房地產(chǎn)老項目按照確認收入原則把剩下2%的增值稅交了,但是會計上并沒有確認收入,因為成本還無法可靠計量,在所得稅匯算清繳時我需要確認收入嗎
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2020 03/20 14:57
需要的,這塊你現(xiàn)在需要計入
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2020 03/20 14:58
可是成本無法匹配,我需要預估嗎
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2020 03/20 15:44
是的同學如果無法匹配就要預估
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2020 03/20 15:50
這樣的話我就只在企業(yè)所得稅匯算清繳時,在利潤表中體現(xiàn)出收入和成本,賬務方面怎么處理,增值稅確認收入當年賬務上并沒有處理,現(xiàn)在補做分錄嗎
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2020 03/20 16:22
這樣你河以補分錄的同學。
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