问题已解决
稅法的一道綜合題想問問老師



學員你好!可以參考一下:
(1)企業(yè)2020年應繳納的增值稅 8600*13%+200*13%-6.5-390=747.5
(2)企業(yè)2020年應繳納的城市維護建設 747.5*7%=52.33 教育費附加747.5*5%=37.38
(3)會計利潤 8600+200+56.5+30-5660-52.33-37.38-1650-850-80 -300=256.79
(4)廣告費扣除限額(8600+200)×15%=1320>1200,不調整
(5)業(yè)務招待費90×60%=54,8800×0.5%=44,調整90-44=46
2021 12/06 00:28

蘇娟老師 

2021 12/06 00:31
(6)財務費用調整40-500×5.8%=11
(7)工會經(jīng)費扣除限額=540×2%=10.8(萬元),調增15-10.8=4.2(萬元)
職工福利費扣除限額=540×14%=75.6(萬元),調增82-75.6=6.4(萬元)
職工教育經(jīng)費=540×8%=43.2(萬元),實際扣除金額沒有超過限額,可以據(jù)實扣除
職工工會經(jīng)費、職工福利費、職工教育經(jīng)費應調整的應納稅所得額=4.2+6.4=10.6(萬元)

蘇娟老師 

2021 12/06 00:33
(8)公益性捐贈應調整的應納稅所得額=150-747.5×12%=60.3(萬元)

蘇娟老師 

2021 12/06 00:37
上面那個寫錯數(shù)了,這個是對的(8)公益性捐贈應調整的應納稅所得額=150-256.79×12%=119.19(萬元)

蘇娟老師 

2021 12/06 00:41
(9)企業(yè)所得稅的應納稅所得額=256.79+46(招待費超標)+11(財務費用超標)+10.6(三項經(jīng)費超標)+119.19(公益捐贈超標)-30(國債利息免稅)=413.58(萬元)

蘇娟老師 

2021 12/06 00:42
(10)應繳納的企業(yè)所得稅=413.58×25%=103.4(萬元)
