问题已解决
老師!一般納稅人18年11月有張進項不合適,稅務(wù)局于19年3月讓進項稅額轉(zhuǎn)出,并補繳了增值稅、附加稅。19年做18年所得稅匯算清繳沒有調(diào)增調(diào)減,我意思需要調(diào)整嗎?
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你好,是的,18年應(yīng)該調(diào)整的
2020 05/26 13:47
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2020 05/26 13:48
調(diào)整什么呢?成本調(diào)增嗎?
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2020 05/26 14:15
你不是繳納增值稅、附加稅,你的成本發(fā)生了改變,附加稅都影響損益
借:成本費用(以前年度損益調(diào)整)
貸:應(yīng)交稅費-進項稅額轉(zhuǎn)出
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2020 05/26 14:20
借:以前年度損益調(diào)整
貸:應(yīng)繳稅金——進項稅額轉(zhuǎn)出
借:應(yīng)繳稅金——應(yīng)繳增值稅
貸:銀行存款
借:利潤分配——未分配利潤
貸:以前年度損益調(diào)整
我到時這么做的
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2020 05/26 14:26
我的意思所得稅年報時,報表需要再調(diào)增調(diào)減嗎?
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2020 05/26 14:26
借:應(yīng)繳稅金——應(yīng)繳增值稅
貸:銀行存款
這個是什么意思?
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2020 05/26 14:32
補繳增值稅分錄
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2020 05/26 14:35
差幾步
借:應(yīng)繳稅金——進項稅額轉(zhuǎn)出
貸:未交增值稅
借:未交增值稅
貸:銀行存款
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2020 05/26 14:37
哦哦。當(dāng)時稅務(wù)局未說補繳企業(yè)所得稅,我當(dāng)時沒管。不知道對不對
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2020 05/26 14:51
你影響損益了,肯定所得稅也有所變化,18年你是虧損嗎?
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2020 05/26 15:09
18年是盈利
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2020 05/26 15:39
那還要把這部分需要補稅的
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2020 05/26 17:11
老師!補稅的話從哪里填報?
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2020 05/26 17:26
你要修改18年申報表,大廳做申報修改
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2020 05/26 17:28
所得稅匯算清繳表嗎?
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2020 05/26 17:30
是的,18年匯算清繳報表
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2020 05/26 17:43
這筆所得稅分錄還是通過以前年度損益調(diào)整來做是吧? 如果不更正等稅務(wù)查出來除了補稅還要滯納金嗎?
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2020 05/26 17:54
是的,稅務(wù)檢查出來還要有滯納金及罰款
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2020 05/26 17:55
好的,謝謝老師!
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2020 05/26 19:39
不客氣祝你學(xué)習(xí)愉快!
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