问题已解决
個體工商戶年收入60萬元,沒有成本費(fèi)用。核定征收5%。生產(chǎn)經(jīng)營所得稅怎么計算



你好? ?5%是核定所得率的話? 60萬是不含增值稅銷售額
則利潤總額= 600000*5%=30000
生產(chǎn)經(jīng)營所得適用五級超額累進(jìn)稅率
個稅=30000*5%=1500
2021 04/11 14:55

84784985 

2021 04/11 15:22
請問30000是利潤總額還是需要交的生產(chǎn)經(jīng)營所得稅

朱立老師 

2021 04/11 15:25
30000是利潤總額?
要交的經(jīng)營所得稅是1500(目前鄭策減半? 即為750)

84784985 

2021 04/11 15:26
還是說生產(chǎn)經(jīng)營所得就是1500。這個生產(chǎn)經(jīng)營所得和個稅是2個稅種嗎

朱立老師 

2021 04/11 15:33
1500是經(jīng)營所得稅
經(jīng)營所得 是個人所得稅的子稅目
