How to fill in the detail list of VAT payable during final settlement of enterprise income tax
The detailed statement of VAT payable reflects the details of VAT and belongs to the schedule of the balance sheet of the enterprise. How to fill in the detail list of VAT payable during the final settlement of enterprise income tax? Come and follow Xiao Bian to understand!
How to fill in the list of VAT payable for final settlement of enterprise income tax?
The following table shall be filled in according to the actual situation:
1. Fill in the amount of administrative expenses - business expenses in column 15 of the tax adjustment item list
According to the provisions of the Enterprise Income Tax Law, the items and amounts of tax adjustment are the areas where the taxpayer's finance is inconsistent with the tax law.
2. Fill in the A105060 form of administrative expenses - advertising expenses and business promotion expenses
According to the tax adjustment table in the Enterprise Income Tax Law, the accounting treatment is inconsistent with the tax law, and the amount of tax adjustment needs to be filled in the A105060 form. If the management expense invoice of the previous year is received after payment, special declaration and explanation shall be made, and then the tax authority shall apply for deduction. According to the Enterprise Income Tax Law, the taxable income of an enterprise is calculated on the accrual basis, and belongs to the income and expenses of the current period. No matter whether the payment is received or not, it should be regarded as the income and expenses of the current period. The income and expenses that do not belong to the current period, even if the funds have been received and paid in the current period, are not regarded as the income and expenses of the current period. According to the document issued by the State Administration of Taxation, for the expenses that an enterprise finds actually incurred in previous years and that should be deducted before the enterprise income tax according to the tax regulations but not deducted or less deducted, after the enterprise makes a special declaration and explanation, it is allowed to make up for the deduction until the year when the project occurs, but the time limit for making up for the recognition shall not exceed 5 years.