问题已解决
房地產(chǎn)企業(yè)所得稅里面特定業(yè)務計算的應納稅所得額,這個怎么填寫。



同學你好
收入金額*平均利潤率
2020 10/18 09:09

84784988 

2020 10/18 09:19
就是預收房款和主營業(yè)務收入加起來的數(shù)值,*平均利潤率嗎

鐘存老師 

2020 10/18 09:40
就是預收款金額,一般不結轉收入,

84784988 

2020 10/18 09:43
但是我這有開了發(fā)票的,就結轉收入了,這也不用算嗎

鐘存老師 

2020 10/18 09:48
結轉的收入你當時就入成本,所以不屬于這個。

84784988 

2020 10/18 09:49
那我再請教一下,如果開了發(fā)票,應該怎么記賬了,分錄咋寫

鐘存老師 

2020 10/18 09:50
借 預收賬款
貸 主營業(yè)務收入
應交稅費應交增值稅銷項稅額

84784988 

2020 10/18 09:52
那我記得就是對的,只是報稅的時候不用算進去就行。是這個意思吧

鐘存老師 

2020 10/18 11:17
不結轉收入就是按照毛利率計算
結轉了申報就是在收入里邊申報
