问题已解决
如圖求2019年度企業(yè)所得稅
FAILED
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
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![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
會計利潤的計算是
3000-1500-50-70-110-30=1240
2021 11/23 11:12
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 11/23 11:13
業(yè)務(wù)招待費(fèi)扣除限額30*60%=18
3000*0.005=15納稅調(diào)增30-15=15
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 11/23 11:13
廣告費(fèi)扣除限額是3000*15%=450全額扣除
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 11/23 11:14
三項經(jīng)費(fèi)扣除限額250*(2%+14%+8%)=60全額扣除
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 11/23 11:14
應(yīng)納稅所得額是1240+15=1255
應(yīng)交所得稅1255*0.25=313.75
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785015 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 11/23 11:19
所以最后企業(yè)所得稅是多少呢?
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 11/23 11:23
應(yīng)納稅所得額是1240 +15=1255
應(yīng)交所得稅1255*0.25=313.75
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785015 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 11/23 14:18
這一個第二步業(yè)務(wù)招待費(fèi)的納稅調(diào)增是怎么算的呢?扣除限額是18萬,這里只用扣15萬,所以還需要交15萬對嗎?
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 11/23 14:20
不是只能扣除15萬就是
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785015 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 11/23 14:26
那這一道題呢?也可以問嗎?麻煩老師了
FAILED
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 11/23 14:30
新問題請從新提問
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