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企業(yè)所得稅里有調(diào)增或調(diào)減項(xiàng),請(qǐng)問(wèn)在匯算清繳里的財(cái)務(wù)報(bào)表年報(bào)里也應(yīng)做相應(yīng)的調(diào)整吧?
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你好,只是納稅調(diào)整,是調(diào)表不調(diào)整賬務(wù)的
2018 04/18 11:09
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84784992 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2018 04/18 11:14
老師,謝謝!那是不是企業(yè)所得稅匯算清繳的報(bào)表與財(cái)務(wù)報(bào)表年報(bào)需要一致?還想請(qǐng)教一下,如果需要調(diào)高利潤(rùn),營(yíng)業(yè)成本需要調(diào)減,請(qǐng)問(wèn)這個(gè)可以嗎?那賬務(wù)也不應(yīng)調(diào)?
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鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2018 04/18 11:15
你好,報(bào)表是一致的,只是利潤(rùn)總額與應(yīng)納稅所得額不一致啊
你賬務(wù)本身沒(méi)有錯(cuò)誤,只是稅法規(guī)定不同做的納稅調(diào)整,是不需要調(diào)整賬務(wù)的
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84784992 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2018 04/18 11:28
請(qǐng)問(wèn)調(diào)成本是在視同銷(xiāo)售和房地產(chǎn)開(kāi)發(fā)企業(yè)特定業(yè)務(wù)納稅調(diào)整明細(xì)表里調(diào)整嗎?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2018 04/18 11:29
你好,是在扣除類的其他欄次調(diào)整
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84784992 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2018 04/18 11:44
請(qǐng)問(wèn)這個(gè)成本在扣除類的其他欄次調(diào)整后是不是在年報(bào)里成本也應(yīng)做相應(yīng)的減少
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2018 04/18 11:46
你好,成本賬面數(shù)據(jù)不做調(diào)整,只是做納稅調(diào)整增加應(yīng)納稅所得額而已
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84784992 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2018 04/18 12:12
老師,這個(gè)財(cái)務(wù)報(bào)表年報(bào)一定要與去年的12月份財(cái)務(wù)報(bào)表一致吧?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2018 04/18 12:52
你好,是的,需要做到一致的
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