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حسابكده - یک سوال حسابداری

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یک سوال حسابداری

تاریخ:یکشنبه 21 فروردین 1390-07:50

یک سوال حسابداری که توسط یکی از خوانندگان سایت حسابکده ارسال شده است. به این سوال به زودی در پستی جداگانه پاسخ داده خواهد شد. شما هم می توانید پاسخ پیشنهادی خود را در قسمت نظرات بیان کنید.

سوال :
در سال 1387 مبلغی که کارفرما از حق الزحمه قرارداد شرکت بعنوان مالیات 5% تکلیفی هرماه به اداره دارایی پرداخت می نمود . این شرکت جهت ثبت نمودن در دفاتر قانونی خود آن مبالغ را بعنوان هزینه مالیات ثبت و شناسایی تلقی نموده است.
ثبت آن به شکل زیر نوشته می شده است:
بانک              9/500/000 
هزینه مالیات  500/000
       درآمد کل        10/000/000
بابت ثبت و دریافت حق الزحمه قرارداد x مربوط به اسفند ماه 1389 پس از کسر مالیات 5% تکلیفی
*-*-*-*-*-*-*-*-*-*-*-*-
پس از آنکه اظهارنامه مالیاتی و دفاتر قانونی شرکت جهت بررسی و تائید به اداره دارایی ارسال گردید ، اداره دارایی آن مبالغ هزینه ها را از حساب هزینه کل این شرکت کسر نموده و به عنوان هزینه تلقی ننموده است و ایراد نموده است که باید تحت عنوان حسابی بنام پیش پرداخت مالیات شناسایی گردد . اداره دارایی اظهار می دارند که پس از آنکه دفاتر قانونی و اسناد هزینه و اظهار نامه مالیاتی شرکت مورد بررسی و تائید قرار گرفته شد برگ تشخیص قطعی مالیات صادر می گردد . و پس از آن مبلغ پیش پرداخت مالیات که قبلا در قسمت بدهکار ثبت گردیده بود در این زمان در قسمت بستانکار ثبت حسابداری ثبت و قرار میگیرد و مانده آن در دفاتر صفر می شود .
*-*-*-*-*-*-*-*-*-*-*-
با توجه به اینکه اداره دارایی پس از بستن حسابهای شرکت وارایه دفاتر قانونی و دریافت اظهارنامه مالیاتی به آنها رسیدگی می کند و پس از آن برگ تشخیص قطعی صادر می نماید، حال سوال اینجاست که : 
چون مالیات 5% تکلیفی از حساب درآمد حق الزحمه شرکت کسر گردیده است ، اگر بعنوان هزینه تلقی گردد و به حساب پیش پرداخت مالیات بسته شود در آن سال جاری با توجه به مبلغ هزینه شرکت زیان آور می گردد و اگر بخواهیم به حساب سود و زیان بسته شود آیا از لحاظ ماهیت حسابداری می توان حساب سود و زیان بدهکار گردد به آن مبلغی که قبلا پیش پرداخت بدهکار شده است ؟
خواهشمند است در خصوص ثبت حسابداری و نحوه برخورد با آن راهنمایی فرمائید.متشکرم



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