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稅收滯納金是否可以稅前扣除?
根據(jù)企業(yè)所得稅法規(guī)定,在計(jì)算應(yīng)納稅所得額時(shí),稅收滯納金不得扣除。如會(huì)計(jì)核算計(jì)入當(dāng)期損益,匯算清繳通過《納稅調(diào)整項(xiàng)目明細(xì)表》A105000進(jìn)行納稅調(diào)增。
上述回答僅供參考,如有疑問,請(qǐng)咨詢當(dāng)?shù)刂鞴芏悇?wù)機(jī)關(guān)。
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