汇算清缴和年报到底是不是一回事？ - 北京代理记账

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汇算清缴和年报到底是不是一回事？ - 北京代理记账

汇算清缴和年报到底是不是一回事？

2021-04-01上一篇：公开课推荐l上海国家会计学院“财务共享中心的建设与实践研修班”|下一篇：北京新公司注册流程及花销

汇算清缴和年报到底是不是一回事？资讯第1张

年报是根据会计账填写的，与总账科目一致。汇算清缴表是对年报的调整，依据企业所得税法相关规定对收入、成本、费用进行调增或调减，计算应纳税所得额，再依据相应的税率计算应纳所得税额。

企业所得税年报的报表与汇算清缴是一回事吗

不是的。

企业报表中的所得税是根据会计准则计算的，而汇算清缴的所得税是按照税法的规定以会计资料为基础进行了调整之后得出来的数据，是企业实际缴纳的所得税。报表中的所得税不一定就是实际缴纳的所得税，可能会不相同，大于或者小于都有可能。

郭掌柜温馨提示：年报在即，请尽快申报！

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