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實(shí)務(wù)
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請(qǐng)問(wèn)企業(yè)不超300人,資產(chǎn)不超5000萬(wàn)。企業(yè)可以享受企業(yè)所得稅優(yōu)惠政策。企業(yè)所得稅實(shí)際是5%,對(duì)嘛?
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實(shí)收,就是你說(shuō)的那樣子的
2024 04/18 08:50
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2024 04/18 08:53
實(shí)收按20%是怎么規(guī)定呢
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2024 04/18 08:55
明白不你說(shuō)的啥呢?
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2024 04/18 08:56
企業(yè)所得稅不是還有個(gè)按20%交的
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2024 04/18 08:58
意思是實(shí)際按20%交稅,跟前邊5%是一樣的計(jì)算
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2024 04/18 09:02
是不是有個(gè)條件
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2024 04/18 09:06
?根據(jù)《中華人民共和國(guó)企業(yè)所得稅法》的第四條第二款的規(guī)定,非居民企業(yè)的下列所得按20%稅率計(jì)算繳納企業(yè)所得稅:
1、在中國(guó)境內(nèi)未設(shè)立機(jī)構(gòu)、場(chǎng)所的非居民企業(yè),其來(lái)源于中國(guó)境內(nèi)的所得;
2、在中國(guó)境內(nèi)設(shè)立機(jī)構(gòu)、場(chǎng)所的非居民企業(yè),其來(lái)源于中國(guó)境內(nèi)的所得與其所設(shè)機(jī)構(gòu)、場(chǎng)所沒(méi)有實(shí)際聯(lián)系的,其來(lái)源于中國(guó)境內(nèi)的所得。
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2024 04/18 09:21
請(qǐng)問(wèn)所得稅費(fèi)用是按5%做會(huì)計(jì)分錄并且利潤(rùn)表上也是按5%填數(shù)嘛?
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2024 04/18 09:23
是的,就是那樣子做的哈
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2024 04/18 09:25
那如果外地還有預(yù)交的數(shù)。這個(gè)預(yù)交的數(shù)在抵扣后,企業(yè)所得稅還有剩余,是后面抵扣嘛?
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2024 04/18 09:30
如果那個(gè)項(xiàng)目已經(jīng)完成,在匯算清繳后可以申請(qǐng)退稅
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2024 04/18 14:19
可以再下個(gè)季度抵扣對(duì)吧,請(qǐng)問(wèn)如果下個(gè)季度資產(chǎn)超過(guò)5000萬(wàn)了。那這個(gè)小型微利企業(yè)優(yōu)惠政策就不能享受對(duì)嘛?并且還需要把這季度補(bǔ)交。對(duì)嘛?
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2024 04/18 14:24
可以下個(gè)季度交稅時(shí)抵減。是的不再滿足小微了就按25%
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2024 04/18 14:25
這個(gè)季度享受的是在匯算清繳補(bǔ)交還是下個(gè)季度
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2024 04/18 14:28
下個(gè)季度按照差額補(bǔ)交稅
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