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老師好!請(qǐng)問預(yù)付賬款80萬(wàn)拿不到發(fā)票怎么處理?謝謝!
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你好? 借預(yù)付
貸銀行 后面收到商品正常入賬? 納稅調(diào)整?
2022 04/11 16:10
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84785019 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 04/11 16:17
沒有收到商品,現(xiàn)在公司準(zhǔn)備注銷了,怎么處理好?要交稅嗎?
![](https://pic1.acc5.cn/009/05/21/38_avatar_middle.jpg?t=1716000000)
玲老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 04/11 16:25
你好找對(duì)方退款就可以?
不交稅?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785019 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 04/11 16:39
如果對(duì)方不退款,做分錄:借營(yíng)業(yè)外支出80萬(wàn)貸預(yù)付賬款80萬(wàn),然后匯算清繳調(diào)增,行嗎?等過半年后再去注銷,這樣做有風(fēng)險(xiǎn)嗎?
![](https://pic1.acc5.cn/009/05/21/38_avatar_middle.jpg?t=1716000000)
玲老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 04/11 16:46
你好 對(duì) 分錄 對(duì)的,不能稅前扣除要交所得稅??
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785019 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 04/11 16:51
這個(gè)分錄的附件是什么?最后注銷時(shí)還會(huì)計(jì)算這筆80萬(wàn)元款為剩余資產(chǎn)嗎?
![](https://pic1.acc5.cn/009/05/21/38_avatar_middle.jpg?t=1716000000)
玲老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 04/11 16:59
你好 收不回來的說明是是附件?
![](https://pic1.acc5.cn/009/05/21/38_avatar_middle.jpg?t=1716000000)
玲老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 04/11 16:59
比如對(duì)方注銷了,或者人死了等
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785019 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/11 17:25
都不是這些原因,還可以做這個(gè)分錄嗎?
![](https://pic1.acc5.cn/009/05/21/38_avatar_middle.jpg?t=1716000000)
玲老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/11 17:30
你好 可以分錄對(duì),是要交所得稅?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785019 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 04/11 17:57
做分錄的當(dāng)年匯算清繳調(diào)增,等到下一年注銷時(shí),資產(chǎn)負(fù)債表的預(yù)付賬款為0,計(jì)算剩余資產(chǎn)還會(huì)翻出這筆數(shù)嗎(因?yàn)椴环隙惽翱鄢龡l件)?
![](https://pic1.acc5.cn/009/05/21/38_avatar_middle.jpg?t=1716000000)
玲老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/11 18:00
做帳可以,就是不能稅前扣除。需要納稅調(diào)整交手得。注銷清算時(shí)就交,注銷清算時(shí)就交稅。
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