When I report the quarter, if the profit for the current period is negative and the accumulated prof

In the quarterly report, if the profit for the current period is negative and the accumulated profit is positive, there is no need to pay income tax.

Finish. Regardless of whether it is a small-scale taxpayer or a general taxpayer, at the time of the quarterly report, the profit of the current period is negative, and the cumulative profit is positive, and there is no need to pay income tax.

Whether it is a small-scale or a general taxpayer, and whether the profit of the current period is positive or negative, the declaration is necessary, but if the profit of the current period is negative, there is no need to pay income tax, and if the current period is positive and the cumulative number of the current year is also positive, it is also necessary to divide the situation, if there is a previous annual loss that can be made up in the previous period, there is no need to pay income tax.

In the quarter, the profit for the period is negative, and the cumulative realized profit is positive, and no income tax is paid.

Whether it is a small-scale taxpayer or a general taxpayer, when the quarterly profit is negative, the accumulated profit is positive and does not need to pay income tax.

The accrual in the third quarter withholding income tax return is calculated and paid.

For example, if the profit in the third quarter is 20,000 yuan, the income tax is calculated as a cumulative loss of 20>.

5,000 yuan, and no income tax is required.

Quarterly Income Tax Report.

Whether it is profitable or not.

Even if it's zero declaration.

Quarterly reports are also required.

It's like your VAT.

If you don't issue an invoice, you have to declare zero.

I really don't understand. What is the basis for the non-declaration of the previous one.

If the profit is negative, there is no need to pay enterprise income tax in the current year, and it is allowed to carry forward to the following years and make up for it with the income of the following years.

According to Article 5 of the Enterprise Income Tax Law of the People's Republic of China, the total income of an enterprise in each tax year shall be the taxable income after deducting the non-taxable income, tax-exempt income, various deductions and the losses allowed to be made up in previous years.

Article 18 The losses incurred by enterprises in the tax year shall be allowed to be carried forward to the following years and made up with the income of the following years, but the maximum period of carrying forward shall not exceed five years.

There are also companies with negative profits, so if the profits are negative, do they need to make income tax? If so, how? Let's find out!

1. Do I need to accrue income tax if the profit is negative?

Total profit and taxable income are two different concepts, the total profit is the result of accounting treatment according to the accounting system, and the taxable income is the result of adjustment (reduction) according to the tax law. There are also different situations between businesses. If the total profit of a general enterprise is negative, and the sum of the taxable income plus the total profit increased (reduced) by the income tax final settlement is positive, then the enterprise income tax shall be paid at the income tax rate, otherwise, there is no need to pay income tax.

2. If the total profit is negative, how to calculate the income tax?

If your company is filing a Class A form, the corporate income tax is generally calculated on a quarterly basis. If the enterprise income tax is paid on a monthly basis, the total profit accumulated throughout the year is looked at when the monthly income is accrued, and the income tax that has been paid in the previous months should be subtracted when the accrual is made.

3. If the profit of the current month is negative, is the income tax calculated in the income statement negative?

If the profit of the month is negative, the income tax calculation in the income statement is 0, which is not negative.

The income statement is an accounting statement that reflects the production and operation results of an enterprise in a certain accounting period (such as monthly, quarterly, semi-annual or annual). The operating results of an enterprise in a certain accounting period may be manifested as both profits and losses, therefore, the income statement is also known as the profit and loss statement. It provides a comprehensive picture of the various revenues realized, the various expenses, costs or expenses incurred by the enterprise in a specific period, as well as the profits realized or losses incurred by the enterprise.

The specific situation needs to be analyzed on a case-by-case basis.

The profit that can be said refers to the accounting profit, which is different from the taxable income mentioned in the enterprise income tax law, and the taxable income is based on the accounting profit and the amount is adjusted by tax payment. If the adjusted accounting profit is still a loss, it is not subject to income tax, and if there is a profit after adjustment, it may be required to pay corporate income tax.

Gross profit and taxable income are two different concepts. The total profit is the result of accounting treatment according to the accounting system, while the taxable income is the result of adjustment (adjustment) according to the tax law.

There are also different situations between enterprises, generally the total profit of the enterprise is negative, and the sum of the taxable income plus the total profit increased (reduced) by the income tax final settlement is positive, then the enterprise income tax must be paid at the income tax rate. Otherwise, there is no income tax.

The total profit of the current period in the quarterly statement is positive, but the cumulative amount of the year is negative, how to pay the corporate income tax?

Dear, hello, I am glad to answer for you: the total profit of the current period in the quarterly statement is positive, but the cumulative amount of the year is negative, how to pay the corporate income tax? Answer: The profit of this quarter is positive, the cumulative number of this year is negative, in this case, there is no need to pay enterprise income tax, quarterly income tax payable = total profit this year cumulative * applicable tax rate in the previous quarter of the positive amount of prepaid tax needs to be paid, negative number does not need to be paid, for example, the total profit by the second quarter of this year is 100,000, and the total profit by the third quarter is 150,000 yuan this year, indicating that the third quarter to achieve a profit of 50,000 yuan, you need to calculate the tax rate of 50,000 * income tax.

As the name suggests, the corporate income tax is paid only if there is income, the total profit is negative, and the net profit, if it is negative, then the taxable income is also negative, and there is no need to accrue income tax expenses, and there is net profit to accrue income tax expenses, so your accrual is wrong.

If the total profit is negative, it means that the enterprise is losing money, and there is no need to accrue enterprise income tax when the final settlement is settled, so the net profit should also be negative.

1. If the total profit is negative, the negative income tax expense cannot be accrued in the final settlement.

2. The net profit at the end is positive, and income tax expenses need to be accrued this month. All the losses that can be made up before tax, as well as profits, should be subject to income tax.

It is not possible to settle the income tax expenses accrued and accrued in the final settlement. Income tax expense can only be accrued if the net profit is positive and greater than zero.

If the total profit is negative, there is no need to accrue income tax expense. The income tax payable calculated in the final settlement shall be included in the profit distribution. It should not affect the net profit for the period. Personal opinion, for reference only.

There is no need to accrue income tax expense, which should be based on taxable income rather than net profit.

When the income tax is settled at the end of the year, the taxable income is negative, so there is no need to pay income tax.

The taxable income is negative, which is the amount of losses that can be made up in the following years (within a specified number of years).

Deferred tax assets need to be recognized.

Debit: Deferred tax assets.

Credit: Income tax expense.

It is necessary to distinguish the difference between monthly and annual final settlement for income tax.

First of all, the income tax accrual of each month depends on whether the taxable income of the current month is positive, if it is, it will be accrued, otherwise it will not be accrued, but it is also necessary to combine the cumulative taxable income tax, the cumulative taxable income is negative, and the income tax accrual of the current month should also be adjusted to zero.

The negative income tax of the annual final settlement is generally due to the additional deduction of R & D expenses or other preferential adjustments, resulting in the negative amount of the adjusted taxable income tax, which is normally a tax refund, which does not involve the income tax accrual of the current month in the subsequent years, but involves the adjustment of profit and loss in previous years, and the accounting entries are generally borrowed: bank deposits, credit: profit distribution - undistributed profits, and can also be transitioned in the profit and loss adjustment account of the previous year.

The above roughly explains the problem of enterprise income tax accrual in daily work, and there are still doubts to add, thank you for the invitation

Summary. 1. The current number of the quarterly report of enterprise income tax refers to: the amount of the current quarter for 3 months; The cumulative number is the cumulative amount of the income statement, if it is now the tax return for the third quarter of the income tax that needs to be filed in October, the current number is the amount from July to September, and the cumulative number is the amount from January to September.

2. For the payment of income tax: the tax bureau declares income tax according to the cumulative number. For example, the total profit of the current period in the second quarter is 800,000 yuan, the loss in the third quarter is 1 million yuan, and the total cumulative profit is negative (that is, the loss is 200,000 yuan), then the income tax in the third quarter is still zero declaration.

The profit of the previous year is negative, and the profit of the current period is positive.

1. The current number of the quarterly report of enterprise income tax refers to: the amount of the current quarter for 3 months; The cumulative number is the cumulative amount of the profit and loss statement, if it is now the tax return for the third quarter of the income tax in October, the current number is the amount from July to September, and the cumulative number is the amount from January to September. 2. For the payment of income tax:

The tax bureau declares income tax based on the cumulative number of collapses. For example, the total profit of the current period in the second quarter is 800,000 yuan, the loss in the third quarter is 1 million yuan, and the total cumulative profit is negative (that is, the loss is 200,000 yuan), then the income tax in the third quarter is still zero declaration.

Kiss and kiss, fill in and process according to the cumulative data of the year. That is, the operating income, operating costs, and total profits are all filled in the cumulative data of the current year, and they are filled in according to the income statement.

The profit of the previous year is negative, and the first quarter of this year is positive, so how to fill in the corporate income tax in the first quarter.

If the profit of the previous year is negative and the first quarter of this year is positive, how to fill in the corporate income tax in the first quarter of this year.

Dear, the total profit in the first quarter is negative, the second quarter is positive, 1-6 months if the first is positive, to accrue the enterprise to take the enterprise income tax, if it is negative, do not accrue the enterprise income tax.

The previous year was negative, and the first quarter was positive.

Dear, you need to pay corporate income tax in advance according to the amount of your profit.

If the operating profit is negative, it is also necessary to accrue the enterprise income tax, which is calculated according to the total profit of the enterprise, not according to the operating profit, and if the enterprise has other profits, it may also need to pay enterprise income tax.

Whether it is necessary to pay enterprise income tax depends on the adjusted items of enterprise tax payment and whether there are losses in previous years that are allowed to be made up.

The net profit is negative, which means that the company's expenses (costs and taxes) in the current period are greater than the income in the current period, and there is a loss (the amount is the negative net profit in the income statement).

The final settlement is something that every business must do every year. It doesn't matter if you're profitable or not. It's just that your profit from the current year is allowed to offset the loss of the previous year. There is no need to pay income tax this year.

If it should be adjusted normally, it will be adjusted normally, and after the adjustment, it will not be paid if it is a loss, and it will be paid if it is profitable.

Summary. There is no need, because the enterprise income tax is levied on an annual basis, paid in advance on a quarterly basis, and paid in the annual final settlement. If the loss accumulated this year is not required, it does not need to be paid.

Supplement: Judging by the accumulated profit at the end of each quarter, the enterprise income tax is calculated and paid if there is a profit, and there is no need to pay enterprise income tax if there is no profit or loss.

The total profit of the current period in the quarterly statement is positive, but the cumulative amount of the current year is negative, do I need to pay the corporate income tax this quarter?

Hello dear, glad to answer for you. Dear, you don't need it.

Qianxiaodong does not need it, because the enterprise income tax is levied on an annual basis, prepaid on a quarterly basis, and paid in the annual final settlement. If the loss accumulated this year is not required, it does not need to be paid. Added:

Judging by the cumulative profit at the end of each quarter, the enterprise income tax is calculated and paid if there is a profit or a loss, and there is no need to pay enterprise income tax if there is no profit or loss.