天气预报 > 其他 > 应纳税所得额可以为负数吗
应纳税所得额可以为负数吗
更新时间: 2020-07-05 00:00:00  

应纳税所得额为负数,表明当期亏损,其亏损金额可以用以后年度利润弥补,在5个会计年度内弥补,这是针对查账征收企业而言,核定征收企业只与销售收入有关。

企业应纳税所得额的计算以权责发生制为原则,属于当期的收入和费用,不论款项是否收付,均作为当期的收入和费用,不属于当期的收入和费用,即使款项已经在当期收入,均不作为当期的收入和费用。

关键词: 纳税 所得额 可以 负数

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