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老師,21年注會(huì)稅法個(gè)人財(cái)產(chǎn)租賃和個(gè)人房屋轉(zhuǎn)租應(yīng)交個(gè)人所得稅中,每次收入不超過(guò)4000元的減除費(fèi)用800,超4000的扣除20%費(fèi)用,判斷是否超4000時(shí)是按扣除各項(xiàng)費(fèi)用后還是扣除各項(xiàng)費(fèi)用前,老師講的和輕一上的不一樣,和去年的老師講的也不一樣,到底按哪個(gè)
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你好,同學(xué)
扣除后的計(jì)算
2021 05/28 12:35
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2021 05/28 20:51
教材上有道例題和老師講的都是按扣除前的哦,你確定嗎
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陳詩(shī)晗老師 
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2021 05/28 20:55
(租金-維修費(fèi)800為限)×(1-20%)×20%
扣除后的
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2021 05/28 20:58
你看教材這道例題,最下面如果按扣除后的,4500-800的修繕費(fèi)用小于4000了,為什么減除20%費(fèi)用而不是扣除800
FAILED
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2021 05/28 21:06
不好意思,理會(huì)錯(cuò)你的意思了
你這里是問(wèn)800和20%基數(shù)
按租金金額來(lái)確定
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2021 05/28 21:11
意思是按未扣除任何費(fèi)用前的收入確定是否超過(guò)4000對(duì)吧,你要確定哦,會(huì)涉及考試的,我就是不確定才問(wèn)的
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2021 05/28 21:21
是的,按不扣除的確定
租賃確定
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陳詩(shī)晗老師 
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2021 05/28 21:21
租金確定處理,同學(xué)
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