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小微企業(yè) 年度所得稅匯算清繳時(shí),利潤(rùn)調(diào)增了15250元,應(yīng)補(bǔ)的企業(yè)所得稅額怎么計(jì)算?
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你好,利潤(rùn)調(diào)增了15250元,調(diào)增之后的應(yīng)納稅所得額是多少??
2023 04/10 15:35
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84784975 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 04/10 15:37
表達(dá)錯(cuò)了 是應(yīng)納稅所得額調(diào)增了這些
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 04/10 15:43
你好,調(diào)增之后的應(yīng)納稅所得額是多少??
麻煩給個(gè)正面回復(fù)?
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84784975 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 04/10 15:45
調(diào)整后96萬(wàn)
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 04/10 15:50
你好,小微企業(yè)調(diào)整后96萬(wàn),調(diào)增了15250元,應(yīng)補(bǔ)的企業(yè)所得稅額=15250*2.5%?
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84784975 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 04/10 15:51
2.5%是怎么來(lái)的?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 04/10 15:55
你好,2.5%是這么來(lái)的=25%*20%*50%(這個(gè)是2022年的政策)
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84784975 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 04/10 17:43
匯繳補(bǔ)交的所得稅該怎么記賬?會(huì)計(jì)分錄怎么寫(xiě)?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 04/10 17:47
你好,匯繳補(bǔ)交的所得稅
借:以前年度損益調(diào)整 ??,貸:應(yīng)交稅費(fèi)—企業(yè)所得稅
借:應(yīng)交稅費(fèi)—企業(yè)所得稅 ,?貸:銀行存款
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