未分配盈餘申報書上的稅後純益 - 會計

By Yuri
at 2009-03-18T20:19
at 2009-03-18T20:19
Table of Contents
請問板上諸位大大
營所稅申報的未分配盈餘申報書中有一欄是填入
"當年度依商業會計法規定處理之稅後純益"
(當年度財務報表非經會計師查核簽證的營利事業適用)
顧名思義是指稅前純益扣掉所得稅的部分
請問這邊所得稅是指當年度應認列的營所稅+調整(ex.有核定補稅...)
但若當年度估列的營所稅
與隔年5月稅報時實際應繳納的稅額有差額是如何處理呢?
謝謝~~
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會計
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By Liam
at 2009-03-21T11:00
at 2009-03-21T11:00

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