问题已解决
去年賬上有研發(fā)費(fèi)用沒有享受加計(jì)扣除,這個(gè)費(fèi)用明年可以享受加計(jì)扣除嗎
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你好,可以的享受的,
2019 05/29 19:15
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2019 05/29 19:16
那需要備案的嗎
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2019 05/29 19:17
沒享受就等于沒備案嗎,沒備案到時(shí)候還是可以追3年嗎
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2019 05/29 19:22
是的,需要備案的,一般有限期三年。
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2019 05/29 19:25
如果我第一
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2019 05/29 19:26
如果今年沒備案的,明年可以把今年的備案回去享受加計(jì)扣除嗎
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2019 05/29 19:48
你好,你好這個(gè)不可以的,
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2019 05/29 19:52
那現(xiàn)在是怎么備案的呢
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2019 05/29 19:55
當(dāng)年備案當(dāng)年就得加計(jì)扣除,不然下一年不可以享受了
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2019 05/29 19:58
財(cái)稅【2015】119號(hào):.企業(yè)符合本通知規(guī)定的研發(fā)費(fèi)用加計(jì)扣除條件而在2016年1月1日以后未及時(shí)享受該項(xiàng)稅收優(yōu)惠的,可以追溯享受并履行備案手續(xù),追溯期限最長(zhǎng)為3年。那這句話是怎么理解。
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2019 05/29 20:01
他是說今年不確定為研發(fā)費(fèi)用可以在未來三年里面加計(jì)扣除,如果你今年已經(jīng)備案了,說明你已經(jīng)確認(rèn)研發(fā)費(fèi)用,這個(gè)就不在符合財(cái)稅規(guī)定的,是你暫時(shí)性不能確認(rèn)的研發(fā)支出。
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2019 05/29 20:04
如果我去年賬上有研發(fā)費(fèi)用,今年所得稅匯算清繳沒有享受加計(jì)扣除,也就是沒有備案,明年這次費(fèi)用就不能備案不能享受了是嗎
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2019 05/29 20:12
你好,如果去年你已經(jīng)確認(rèn)是研發(fā)費(fèi)用了,明年就不可以享受了
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