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老師,小型微利企業(yè)怎么減免企業(yè)所得稅怎么計(jì)算呢
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你好,減免企業(yè)所得稅=應(yīng)納稅所得額*25%—實(shí)際繳納的企業(yè)所得稅
2019 09/18 16:15
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2019 09/18 16:22
實(shí)際繳納的企業(yè)所得稅怎么計(jì)算呢
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2019 09/18 16:26
你好,比如應(yīng)納稅所得額是50萬(wàn),實(shí)際繳納的企業(yè)所得稅=50萬(wàn)*5%
再比如應(yīng)納稅所得額是250萬(wàn),實(shí)際繳納的企業(yè)所得稅=100萬(wàn)*5%+150萬(wàn)*10%
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2019 09/18 16:32
老師,為什么要把250分開呢?
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2019 09/18 16:34
你好,符合小型微利企業(yè)條件
應(yīng)納稅所得額低于100萬(wàn),稅率是 5%
應(yīng)納稅所得額在100萬(wàn)到300萬(wàn)之間是10%
應(yīng)納稅所得額超過100萬(wàn),低于300萬(wàn),需要分段計(jì)算的(100萬(wàn)的部分是5%的稅率,100萬(wàn)到300萬(wàn)之間的部分是10%的稅率 )
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2019 09/18 16:50
好的,老師……
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2019 09/18 16:53
祝你學(xué)習(xí)愉快,工作順利! 希望對(duì)我的回復(fù)及時(shí)給予評(píng)價(jià)。謝謝
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