问题已解决
您好,老師,請問下2022年的獎金比如10萬沒有發(fā),在2022年匯算清繳調(diào)增了,交了稅,今年做2023年的匯算清繳的職工薪酬支出及納稅調(diào)整明細(xì)表,需要填這個10萬嗎?填在哪里?填在工資薪金支出欄還是其他欄?



填寫
實(shí)際金額和稅收金額里面
2024 04/10 18:18

84785017 

2024 04/10 18:22
報(bào)表上是-10萬(因?yàn)檫@個實(shí)際沒發(fā)),填了這10萬,不是實(shí)際發(fā)比賬多了?

郭老師 

2024 04/10 18:27
你好,2022年的時候你做了管理費(fèi)用調(diào)整了沒有抵扣,然后后期發(fā)放了納稅調(diào)減不是嗎?

84785017 

2024 04/10 18:33
不是,我是小規(guī)模,一直都沒發(fā)放,做了以前年度調(diào)整,2022年匯算清繳做了納稅調(diào)增,交了稅,賬上顯示-10萬,這10萬今年要填嗎?

郭老師 

2024 04/10 18:36
以前年度損益調(diào)整,這個賬務(wù)處理做到了哪一個月?

84785017 

2024 04/10 18:40
做在2023年5月

郭老師 

2024 04/10 18:44
然后重新計(jì)提的怎么做的?

84785017 

2024 04/10 19:03
沒有重新計(jì)提啊,沒有發(fā)放,這筆獎金不發(fā)了,本來說好發(fā),后來又不發(fā)了

郭老師 

2024 04/10 19:07
你好,那就不需要填寫的,賬載金額,實(shí)際金額稅收金額,只填寫你2023年的。
