问题已解决
第二題選項麻煩解釋下
FAILED
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同學,你好
第二題你是哪里不明白呢
2022 05/29 20:30
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2022 05/29 20:31
選項不太理解
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2022 05/29 20:31
納稅調整的增加和減少應該怎么判斷呢
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2022 05/29 20:37
1.調增在初級里適用的情況是扣多了和不能扣
比如職工福利費超標1.2,工會經(jīng)費超標0.8就是會計上扣多了,稅法不允許多扣,所以要納稅調增,稅收滯納金會計上作為營業(yè)外支出,稅法上不能扣,所以要納稅調增
2.調減在初級里主要是國債利息收入和彌補以前年度虧損,比如國債利息收入會計上作為投資收益,稅法上是免稅的,所以應納稅調減
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