问题已解决
請教老師,匯算時公司買來使用的汽車,是填在哪一欄呢,是第四欄的飛機、火車、輪船以外的運輸工具嗎



你好,如果是運輸?shù)目梢苑诺竭@里面,如果是小轎車的生產(chǎn)經(jīng)營用的工具器具
2022 05/20 11:58

84784951 

2022 05/20 12:16
好的,明白了,老師,還想請教:合同違約的罰金,這項營業(yè)外支出能在稅前抵扣嗎

郭老師 

2022 05/20 12:17
你好,這個合同我已經(jīng)履行了業(yè)務,這種罰款需要對方給你開發(fā)票抵扣所得稅。

84784951 

2022 05/20 12:25
哦,沒有發(fā)票,我公司是供應商,逾期交貨,違約金是從購貨款中扣除,應怎么處理呢

郭老師 

2022 05/20 12:27
也就是貨物已經(jīng)給對方提供了是嗎?這種情況下你們應該給對方開紅字發(fā)票,紅沖你的收入。

84784951 

2022 05/20 12:35
之前會計做了營業(yè)外支出,去年10月發(fā)生的,我要怎么更正呢,補開紅字發(fā)票?第四季申報表要改嗎,沒有沖收入

郭老師 

2022 05/20 12:37
你好,你現(xiàn)在能開負數(shù)發(fā)票嗎?只要對方同意開才可以的。你現(xiàn)在開的話,你紅沖之前的營業(yè)外支出,借利潤分配未分配利潤應交稅費應交增值稅銷項貸利潤分配未分配利潤做這個調(diào)整。

郭老師 

2022 05/20 12:37
然后你的營業(yè)外支出需要調(diào)增,你的營業(yè)收入也需要減少。

84784951 

2022 05/20 12:50
很難,是2019銷售的產(chǎn)品,很難協(xié)商了,除了沖紅這個辦法,還能怎么處理呢

郭老師 

2022 05/20 12:51
你好,你們還有其他的交易嗎?如果有其他的交易的話,你可以在其他的交易里面少開這部分發(fā)票不就可以啦?

84784951 

2022 05/20 13:06
沒有了,銷售發(fā)票已開完,貨款還沒收完

郭老師 

2022 05/20 13:07
那你匯算清繳調(diào)整就可以的。

84784951 

2022 05/20 13:17
不能稅前扣,要調(diào)增嗎?

郭老師 

2022 05/20 13:17
對的是的是這個意思的。

84784951 

2022 05/20 13:27
好的,明白了,謝謝老師

郭老師 

2022 05/20 13:29
不用客氣,工作愉快。

84784951 

2022 05/20 13:36
老師,調(diào)增就需要交所得稅了,那要處理只有兩個辦法:1、對方開票,2、我方?jīng)_紅對嗎

郭老師 

2022 05/20 13:37
好對的是的,是這么。

84784951 

2022 05/20 13:48
老師,如果老板不愿調(diào)增,也開不了票,沖不了紅,我應怎么樣保護自己,如果是老師您會怎么做

郭老師 

2022 05/20 13:50
調(diào)增
問老板不管
我們需要多交稅
要上市
