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老師,職工薪酬如在匯算清繳前沒發(fā)放完怎么處理,其中還有一部分是研發(fā)人員的工資
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你好,這個研發(fā)支出做的是費(fèi)用化還是資本化?
2023 05/18 16:12
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2023 05/18 16:16
費(fèi)用化的,職工薪酬那張表填好了,現(xiàn)在填寫研發(fā)費(fèi)用加計(jì)扣除這張表
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2023 05/18 16:16
需要納稅調(diào)增的,不允許加計(jì)扣除
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2023 05/18 16:16
這個不允許加計(jì)扣除,而且在職工薪酬明細(xì)表里需要納稅調(diào)增。
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2023 05/18 16:18
職工薪酬明細(xì)表里已經(jīng)把未發(fā)的部分納稅調(diào)增了,A107012表“直接從事研發(fā)活動人員工資薪金”那行把未發(fā)的這部分金額減出來就行了吧
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2023 05/18 16:19
你好是的,是這么做的
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2023 05/18 16:43
為什么我這張表里面框出來的部分都是灰色的呀?我預(yù)繳時沒有享受研發(fā)費(fèi)用加計(jì)扣除,就等著匯算清繳時再填寫的
FAILED
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2023 05/18 16:45
你好,你選擇了這個表格嗎?
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2023 05/18 16:47
選了呀,電子稅務(wù)局里面有這張表呀 就是打開上面是灰色的
FAILED
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2023 05/18 16:49
填寫不了,你填寫上面的大類就行。
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2023 05/18 17:20
老師再問下小微企業(yè)不超過100萬的部分,實(shí)際稅負(fù)是2.5還是5%呀?
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2023 05/18 17:23
你好去年是2.5%的,今年是5%。
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2023 05/18 17:24
那我現(xiàn)在做的是22年的匯算清繳應(yīng)該是多少呀
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2023 05/18 17:28
你好,2.5%的,還是按照去年的。
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2023 05/18 17:42
減免所得稅優(yōu)惠明細(xì)表A107040中第一行符合小微企業(yè)減免的金額為啥填不上呢,但我基礎(chǔ)信息里面選的是是小微企業(yè)呀
FAILED
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2023 05/18 17:43
你好,這里表格是自動出來的,你看一下你是盈利的。
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2023 05/18 17:43
如果它不自動出來的話,你再重新保存一下主表。
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2023 05/18 17:43
然后再去打開107040這個表格。
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2023 05/18 17:46
什么意思呀 我這應(yīng)納稅所得額是8萬多 不是負(fù)數(shù)呀
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2023 05/18 17:50
你好,就是這個表格是自動出來的,它不自動出來就是系統(tǒng)的問題啊。
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2023 05/18 17:52
有這張表格 就是第一行數(shù)填不上 我填了數(shù)回車鍵一按就提示我不是小微企業(yè)
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2023 05/18 17:53
人數(shù)300人以內(nèi),資產(chǎn)五千萬以內(nèi),利潤在300萬以內(nèi),符合這個要求嗎?
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2023 05/18 17:54
符合呀 填了基礎(chǔ)信息后自帶小微企業(yè)啊
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2023 05/18 17:59
你看下,你填寫了研發(fā)減免15%的嗎?
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