问题已解决
第四問(wèn),為什么不是(4000+2800)*25%-700
FAILED
FAILED
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你好,這個(gè)思路要這樣算,實(shí)際繳納企業(yè)所得稅=[4000-1900+2800+(500-300)]×25%-700=575
2021 10/16 20:09
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2021 10/16 20:12
老師 可以給點(diǎn)提示嘛
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2021 10/16 20:15
4000中含有1900,題目分別考慮,境內(nèi)所得交多少稅,境外所得補(bǔ)多人稅,在計(jì)算境內(nèi)所得時(shí),要減去境外的1900,境外的虧損不能彌補(bǔ)境內(nèi)的盈利,所以境外的200萬(wàn)虧損不能記入境內(nèi)的利潤(rùn)總額中,所以要加上500-300,將境外的虧損剔除出去。
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