问题已解决
計算該公司應納所得稅稅額
FAILED
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會計利潤的計算是
5500-2200-30-500=2770
2021 11/23 13:50
![](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 13:51
工會經費,福利費,教育費扣除合計是
200*(8%+2%+14%)=48全額
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 11/23 13:52
財務費用納稅調增40-200*6%=28
![](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 13:52
業(yè)務招待費扣除限額30*60%=18
5500*0.005=27.5納稅調增30-18=12
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 11/23 13:53
會計利潤的計算上邊錯了
5500-2200-30-200-36.25-40-30-20-500=2443.75
![](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 13:53
應納稅所得額的計算是
2443.75+28+12=2483.75
應交所得稅2483.75*0.25=620.94
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84785015 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 11/23 14:01
職工工資200萬元也要減嗎?
![](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 14:02
是的,這些是成本啊
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