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汇算清缴收入计算常见的6个问题
浏览:87 次 发布日期:2018-01-19

皇冠篮球比分网  JINNIANSHI《QIYESUODESHUIFA》SHISHIYILAIDEDISHIGEHUISUANQINGJIAOQI。SHINIANDANZHIYIHUIJIAN,ZAIHUISUANQINGJIAOZHONGNASHUIRENHUIFANGEZHONGGEYANGDECUOWU,YOUXIECUOWUNIANNIANDOUFAN。BIZHEJIANGLINIANLAIHUISUANQINGJIAOZHONGNASHUIRENCHANGJIANDECUOWU,ZONGJIEGUILEIWEISHOURU、KOUCHUHEYOUHUISANBUFEN,TIXINGNASHUIRENCHONGFENZHUYI。BENQIZHUYAOJIANGSHUSHOURUBUFENDEYICUODIAN。

皇冠篮球比分网  ZAIQIYESUODESHUIHUISUANQINGJIAOSHOURUJISUANFANGMIAN,XIAMIANZHEIXIEYEWUNANDUBINGBUSHIHENDA,HENDUOSHIRICHANGDEXIAOWENTI,DANSHIYIBULIUSHENJIUCHANSHENGLESHUIWUFENGXIAN。  

未收款或未开票不确认收入

皇冠篮球比分网 YOUXIEQIYEXIAOSHOUHUOWU,HUOWUYIFACHU,SHANGWEISHOUDAOHUOKUAN,HUOSHANGWEIKAIJUFAPIAO,BIANWEIQUERENSHOURU,ZHEISHICUOWUDE。

皇冠篮球比分网 QIYESUODESHUIXIAOSHOUHUOWUSHOURUDEQUEREN,YAOGENJU《GUOJIASHUIWUZONGJUGUANYUQUERENQIYESUODESHUISHOURURUOGANWENTIDETONGZHI》(GUOSHUIHAN〔2008〕875HAO)GUIDINGDESIXIANGYUANZE:1.SHANGPINXIAOSHOUHETONGYIJINGQIANDING,QIYEYIJIANGSHANGPINSUOYOUQUANXIANGGUANDEZHUYAOFENGXIANHEBAOCHOUZHUANYIJIGOUHUOFANG;2.QIYEDUIYISHOUCHUDESHANGPINJIMEIYOUBAOLIUTONGCHANGYUSUOYOUQUANXIANGLIANXIDEJIXUGUANLIQUAN,YEMEIYOUSHISHIYOUXIAOKONGZHI;3.SHOURUDEJINENENGGOUKEKAODIJILIANG;4.YIFASHENGHUOJIANGFASHENGDEXIAOSHOUFANGDECHENGBENNENGGOUKEKAODIHESUAN。ZHIYAOFUHEZHEISIXIANGYUANZE,BUGUANSHIFOUSHOUDAOHUOKUANHUOKAIJUFAPIAO,DOUXUQUERENSHOURU。  

资产所有权属发生转移未视同销售

YOUXIEQIYEJIANGZICHANHUOWAIGOUSHANGPINYONGYUGUANGGAOXUANCHUAN、YEWUZHAODAIHUOZHIGONGFULI,WEISHITONGXIAOSHOU。  

GENJUGUOSHUIHAN〔2008〕875HAOWENJIANDIERTIAOGUIDING,QIYEJIANGZICHANYISONGTARENDEXIALIEQINGXING,YINZICHANSUOYOUQUANSHUYIFASHENGGAIBIANERBUSHUYUNEIBUCHUZHIZICHAN,YINGANGUIDINGSHITONGXIAOSHOUQUEDINGSHOURU。YINCI,SHANGSHUQIYESHANGPINSUOYOUQUANSHUYIFASHENGZHUANYI,YINGSHITONGXIAOSHOU。LINGWAI,GENJU《GUOJIASHUIWUZONGJUGUANYUQIYESUODESHUIYOUGUANWENTIDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2016NIANDI80HAO)DIERTIAOGUIDING,QIYEFASHENG《GUOJIASHUIWUZONGJUGUANYUQIYECHUZHIZICHANSUODESHUICHULIWENTIDETONGZHI》(GUOSHUIHAN〔2008〕828HAO)DIERTIAOGUIDINGQINGXINGDE,CHULINGYOUGUIDINGWAI,YINGANZHAOBEIYISONGZICHANDEGONGYUNJIAZHIQUEDINGXIAOSHOUSHOURU。

资产负债表日后退货未冲减当期收入

皇冠篮球比分网QIYEZAIDANGQIFASHENGDEXIAOSHOUTUIHUISHUIHUIMEIYOUCHAYI,DANZAIZICHANFUZHAIBIAORIHOUFASHENGXIAOSHOUTUIHUIZECUNZAISHUIHUICHAYI,HENDUOQIYEMEIYOUZUONASHUIDIAOZHENG。  

GENJUHUIJIZHUNZEGUIDING,QIYEZAIZICHANFUZHAIBIAORIHOUFASHENGXIAOSHOUTUIHUI,TONGGUO“YIQIANNIANDUSUNYIDIAOZHENG”KEMU,JIANSHAOYIQIANNIANDULIRUN。GUOSHUIHAN〔2008〕875HAOWENJIANDIYITIAOGUIDING,QIYEYIJINGQUERENXIAOSHOUSHOURUDESHOUCHUSHANGPINFASHENGXIAOSHOUZHERANGHEXIAOSHOUTUIHUI,YINGDANGZAIFASHENGDANGQICHONGJIANDANGQIXIAOSHOUSHANGPINSHOURU。YINCI,SHUIFAGUIDINGXIAOSHOUTUIHUIYILVCHONGJIANFASHENGDANGQIDEXIAOSHOUSHANGPINSHOURU,BUGUANSHIFOUSHUYUZICHANFUZHAIBIAORIHOUSHIXIANG。

  LIRU,MOUQIYE2016NIAN12YUEXIAOSHOUYIPIHUOWU,2017NIAN2YUEFASHENGTUIHUO,ZAIHUIJISHANGCHONGJIAN2016NIANDULIRUN,DANZAISHUISHOUSHANGYINGDIAOZENG2016NIANDUYINGNASHUISUODEE,2017NIANDUZAIZUOXIANGYINGDIAOJIAN。  

扣缴手续费未计入收入

ANZHAO《SHUISHOUZHENGSHOUGUANLIFA》GUIDING,KOUJIAOYIWURENDAIKOUDAIJIAOGERENSUODESHUIHUOQIYESUODESHUI,DOUKEYICONGSHUIWUJIGUANHUODEXIANGYINGDESHOUXUFEI,HENDUOQIYEJIANGQIJIRU“QITAYINGFUKUAN”DENGKEMU。  

GENJU《QIYESUODESHUIFA》DILIUTIAOGUIDING,QIYEYIHUOBIXINGSHIHEFEIHUOBIXINGSHICONGGEZHONGLAIYUANQUDEDESHOURU,WEISHOURUZONGE。YINCI,QIYEQUDEDEKOUJIAOSHOUXUFEIYINGDANGJIRUYINGSHUISHOURUZONGE,JIAONAQIYESUODESHUI。  

政府补助未计入收入

皇冠篮球比分网JINGUANQIYEHUIJIZHUNZEGUIDING,QIYEQUDEZHENGFUBUZHUYINGJIRUYINGYEWAISHOURU。DANSHI,RENGRANYOUYIXIEQIYEJIANGQIJIRU“ZIBENGONGJI”“QITAYINGFUKUAN”DENGKEMU,WEIJIAONAQIYESUODESHUI。  

GENJU《CAIZHENGBU、GUOJIASHUIWUZONGJUGUANYUCAIZHENGXINGZIJIN、XINGZHENGSHIYEXINGSHOUFEI、ZHENGFUXINGJIJINYOUGUANQIYESUODESHUIZHENGCEWENTIDETONGZHI》(CAISHUI〔2008〕151HAO)DIYITIAODIYIKUANGUIDING,QIYEQUDEDEGELEICAIZHENGXINGZIJIN,CHUSHUYUGUOJIATOUZIHEZIJINSHIYONGHOUYAOQIUGUIHAIBENJINDEYIWAI,JUNYINGJIRUQIYEDANGNIANSHOURUZONGE。YINCI,QIYEQUDEDEZHENGFUBUZHU,YINGJIRUYINGSHUISHOURU。RUOQIYEJIRUDIYANSHOUYI,YINGZAIQUDEDANGNIANQUANEDIAOZENG,YIHOUZAIZHUNIANDIAOJIAN。  

不征税收入风险  

BUZHENGSHUISHOURUDEQIYESUODESHUICHULI,KEWEICHUCHUYOUFENGXIAN,ZHUYAOCUNZAIYIXIASANGEFANGMIAN:

皇冠篮球比分网1、BUFUHEBUZHENGSHUISHOURUTIAOJIAN

皇冠篮球比分网QIYEQUDEDECAIZHENGXINGZIJINZHIYOUTONGSHIFUHE《CAIZHENGBU GUOJIASHUIWUZONGJUGUANYUZHUANXIANGYONGTUCAIZHENGXINGZIJINQIYESUODESHUICHULIWENTIDETONGZHI》(CAISHUI〔2011〕70HAO)GUIDINGDESANXIANGTIAOJIAN,JIQIYENENGGOUTIGONGGUIDINGZIJINZHUANXIANGYONGTUDEZIJINBOFUWENJIAN、CAIZHENGBUMENHUOQITABOFUZIJINDEZHENGFUBUMENDUIGAIZIJINYOUZHUANMENDEZIJINGUANLIBANFAHUOJUTIGUANLIYAOQIU,YIJIQIYEDUIGAIZIJINYIJIGAIZIJINFASHENGDEZHICHUDANDUJINXINGHESUANDENG,CAINENGZUOWEIBUZHENGSHUISHOURU,FOUZEYINGZUOWEIZHENGSHUISHOURU。BUSHAOQIYEZHIYAOSHICAIZHENGXINGZIJINYILVZUOWEIBUZHENGSHUISHOURU,ZHEISHICUOWUDE。

皇冠篮球比分网2、BUZHENGSHUISHOURUDUIYINGDEZHICHUWEIDIAOZENG  

皇冠篮球比分网CAISHUI〔2011〕70HAOWENJIANDIERTIAOGUIDING,BUZHENGSHUISHOURUYONGYUZHICHUSUOXINGCHENGDEFEIYONG,BUDEZAIJISUANYINGNASHUISUODEESHIKOUCHU;YONGYUZHICHUSUOXINGCHENGDEZICHAN,QIJISUANDEZHEJIU、TANXIAOBUDEZAIJISUANYINGNASHUISUODEESHIKOUCHU。YINCI,QIYEQUDEBUZHENGSHUISHOURUJINXINGLEDIAOJIAN,DANZAISHIYONGSHIXINGCHENGDEZHICHUWEIDIAOZENG。

3、5NIANWEISHIYONGDEZHICHUWEIDIAOZENG  

皇冠篮球比分网CAISHUI〔2011〕70HAOWENJIANDISANTIAOGUIDING,JIANGFUHEBENTONGZHIDIYITIAOGUIDINGTIAOJIANDECAIZHENGXINGZIJINZUOBUZHENGSHUISHOURUCHULIHOU,ZAI5NIAN(60GEYUE)NEIWEIFASHENGZHICHUQIEWEIJIAOHUICAIZHENGBUMENHUOQITABOFUZIJINDEZHENGFUBUMENDEBUFEN,YINGJIRUQUDEGAIZIJINDILIUNIANDEYINGSHUISHOURUZONGE;JIRUYINGSHUISHOURUZONGEDECAIZHENGXINGZIJINFASHENGDEZHICHU,YUNXUZAIJISUANYINGNASHUISUODEESHIKOUCHU。DANSHI,QUESHIYOUQIYEQUDECAIZHENGXINGZIJINZUOWEIBUZHENGSHUISHOURUHOU,5NIANDOUMEIYOUSHIYONG,YEWEIZAIDILIUNIANJIRUSHOURUZONGE。