问题已解决
麻煩老師解答一下這道題,解析的公式看不明白
FAILED
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同學(xué)你好,老師正在為你解答,請(qǐng)稍候!
2021 12/15 15:50
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2021 12/15 15:59
這個(gè)公式是先將不征稅收入和技術(shù)轉(zhuǎn)入收入、技術(shù)轉(zhuǎn)入成本從中減除,技術(shù)轉(zhuǎn)讓所得單獨(dú)計(jì)算
應(yīng)納稅所得額=3000-400-900-(1800-200)=100(萬元)
技術(shù)轉(zhuǎn)讓所得=900-200=700,技術(shù)轉(zhuǎn)讓應(yīng)繳納所得稅=(700-500)/2*25%=25(萬)
企業(yè)應(yīng)繳納所得稅=100*25%+25=50(萬元)
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