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      匯算清繳調增補交的稅怎樣做帳?

      來源:環球網校 發布時間:2019-03-07 17:19:57 點擊量: 分享:

      問題:匯算清繳調增補交的稅怎樣做帳?

      解答:

      對于企業所得稅申報與財務核算結果的差異,可分為:永久性差異和暫時性差異,其中永久性差異需要調整為所得稅費用,而暫時性差異計入“遞延所得稅資產”或“遞延所得稅負債”。

      1.企業所得年度匯算清繳,全年應交企業所得稅額大于已預繳稅額時:

      (1)匯算清繳后,產生應交企業所得稅:

      借:以前年度損益調整(影響上年度所得稅費用的部分,也可能在貸方)

      遞延所得稅資產(產生的可抵扣暫時性差異)

      貸:應交稅費-應交企業所得稅(匯算清繳后應補交稅額)

      遞延所得稅負債(產生的應納稅暫時性差異)

      (2)繳納匯算清繳應補稅款:

      借:應交稅費-應交企業所得稅

      貸:銀行存款

      (3)結轉“以前年度損益調整”:

      借:利潤分配-未分配利潤

      貸:以前年度損益調整

      (4)調整“利潤分配”有關數額(對年末的利潤分配進行調整):

      借:盈余公積-法定盈余公積

      盈余公積-任意盈余公積

      貸:利潤分配-未分配利潤

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