更正營所稅 ICA要更正嗎?:－線上遊戲排行榜2013/2014,進擊的巨人線上看,candy crush saga外掛,正妹寫真三圍

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更正營所稅 ICA要更正嗎?

Jan 12th 2014, 14:20

99年營所稅目前已核定下來，但當初計算有誤，造成多繳營所稅，故重新計算申請更正，因更正了損益表及資產負債表(本期損益)，那ICA的可扣抵比例也要重新計算去更正嗎?

還是可以等他重新核定ICA後，在依核定下來的數字去做調整?

(沒有分配股利過) 若沒有主動更正ICA會有罰款嗎?

另外100年營所稅在申報100ICA時，99年多繳的營所稅到底要不要記進可扣抵稅額，還是等他核定確定退稅在減? (100年ICA也要主動更正嗎?)

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