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實(shí)務(wù)
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所得稅匯算清繳,納稅調(diào)整項(xiàng)目明細(xì)表中,資產(chǎn)調(diào)整項(xiàng)目,賬載金額一定要大于稅收金額嗎?賬載金額不能小于0?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
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![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
如果固定資產(chǎn)一次性稅前扣除,資產(chǎn)帳載金額就會(huì)小于計(jì)稅基礎(chǔ)的,帳載金額肯定是大于0的
2022 09/03 14:13
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785039 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 09/03 14:26
那像這種情況,不就為負(fù)數(shù)了嗎
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785039 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 09/03 14:27
這種情況,就得是負(fù)數(shù),現(xiàn)在稅務(wù)局讓改,不知道怎么改
FAILED
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785039 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 09/03 14:28
這個(gè)是申報(bào)表
FAILED
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 09/03 14:39
你是什么情況導(dǎo)致減值準(zhǔn)備是負(fù)數(shù)發(fā)生額
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785039 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 09/03 14:40
就是這張圖,不知道老師能不能看懂
FAILED
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 09/03 15:20
你是本年年末存貨及應(yīng)收賬款減值跡象消失,之前計(jì)提的減值準(zhǔn)備轉(zhuǎn)回嗎
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785039 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 09/03 15:22
是的,這樣調(diào)增的小于調(diào)減,就導(dǎo)致為負(fù)數(shù),稅務(wù)查,讓我們找原因更改,但是這些都是事實(shí)情況,如何改
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 09/03 15:24
如果是真實(shí)的,是這樣填列哦
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785039 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 09/03 15:24
好的,有老師這句話,我就有底氣跟稅務(wù)談了,謝謝老師
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 09/03 15:25
你這么大金額,你是要跟他們解釋的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785039 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 09/03 15:25
都是有數(shù)據(jù)支撐的,可以解釋通的
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 09/03 15:28
那就是可以的額額
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