问题已解决
上年匯算清繳計提了壞賬準備,今年發(fā)現(xiàn)可以收回,今年的匯算清繳可以沖回壞賬準備嗎?
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同學(xué)你好
這個可以的
2022 03/22 10:01
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2022 03/22 10:02
之前計提壞賬是不是要交稅?如果之前年度不交稅的話,還可以沖回計提的壞賬準備嗎?
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2022 03/22 10:09
這個沖回了就不用交
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2022 03/22 10:10
當(dāng)年計提壞賬是不是要交所得稅?
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樸老師 
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2022 03/22 10:19
當(dāng)年計提的壞賬準備,未發(fā)生壞賬損失,納稅調(diào)整應(yīng)當(dāng)按照企業(yè)所得稅的比例繳納企業(yè)所得稅,繳納的所得稅計入“遞延所得稅資產(chǎn)”科目。到實際發(fā)生壞賬損失期間,就不需要再繳納所得稅了
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