问题已解决
我國某生產(chǎn)企業(yè)2018年度發(fā)生相關(guān)業(yè)務(wù)
FAILED
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營業(yè)收入=8000
廣告費(fèi)限額=8000*15%=1200,
業(yè)務(wù)招待費(fèi)限額=8000*0.5%=40,450*60%=270
財(cái)務(wù)費(fèi)用借款利息=2000*6%=120
研發(fā)費(fèi)用加計(jì)扣除400*75%=300
1、應(yīng)納稅所得額=8000+(240-30)-5100-60-(1400-450+40)-(200-160+120)-(1100+300)=500
2、A國限額:0
3、B國限額:50*6.3*25%=78.75,50*6.3*20%=63,限額為63
4、應(yīng)繳納企業(yè)所得=(500-70-40)*25%+50*6.3*25%-63=113.25
2022 05/30 18:03
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2022 05/30 19:55
?業(yè)務(wù)招待費(fèi)限額=8000*0.5%=40,450*60%=270 為什么這里這樣算,不是業(yè)務(wù)宣傳費(fèi)嗎
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2022 05/30 20:18
業(yè)務(wù)招待費(fèi)限額,是收入千分之五,實(shí)際發(fā)生額的60%,兩者取其小
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