问题已解决
请问老师,单位报销的领导的电话费,虽然抬头写的是单位名称,可以在企业所得税汇算清缴前扣除吗



你好,如果是单位据实负担了,是可以汇算清缴之前扣除的
2023 12/10 10:45

84785035 

2023 12/10 10:46
可是明明是领导的个人的话费呀

邹老师 

2023 12/10 10:47
你好,既然是领导的个人话费,就不应当开具单位名称的抬头,就不可以税前扣除的

84785035 

2023 12/10 10:47
单位可以报销,但是汇算清缴不可以扣除个人应该负担的费用吧

邹老师 

2023 12/10 10:47
你好,既然是领导的个人话费,就不应当开具单位名称的抬头,就不可以税前扣除的
如果是单位据实负担了,是可以汇算清缴之前扣除的