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问:企业在以前年度发生应扣未扣的支出,还能否在企业所得税税前扣除?答:根据国家税务总局《关于企业所得税应纳税所得额若干税务处理的公告》(国家税务总局公告2012年第15号)规定,对企业发现以前年度实际发生的、按照税收规定应在企业所得税前扣除而未扣除或者少扣除的支出,企业作出专项申报及说明后,准予追补至该项目发生年度计算扣除,但追补确认期限不得超过5年。企业由于上述原因多缴的企业所得税税款,可以在追补确认年度企业所得税应纳税款中抵扣,不足
Q: Can enterprises deduct the expenses that should be deducted before the tax in the previous year? A: According to the Notice of the State Administration of Taxation on Several Tax Processes of the Enterprise Income Tax Payables (State Administration of Taxation Announcement 2012 Year No. 15) provides that the enterprise found that actually occurred in previous years, according to the tax provisions should be deducted in the enterprise income tax without deduction or less deduction of expenditure, the enterprise made a special declaration and description, to be allowed to be supplemented to the project annual calculation Deduction, but the time limit for the confirmation shall not exceed 5 years. Enterprises due to the above reasons overpaid corporate income tax, taxable income tax can be offset in the year to offset the recognition, inadequate