问题已解决
請(qǐng)問(wèn)老師,這個(gè)在計(jì)算稅額時(shí)為什么把50萬(wàn)單獨(dú)按25%算?50是什么?
FAILED
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您好,這個(gè)題干能截圖發(fā)一下么,75.5都不超100的,是不是時(shí)間搞錯(cuò)了
2024 05/29 07:06
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84785003 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 05/29 07:18
題讓我畫的有點(diǎn)亂,老師看看能看清嗎
FAILED
FAILED
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廖君老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2024 05/29 07:26
您好,本題技術(shù)轉(zhuǎn)讓所得1000-400=600萬(wàn),有500免,剩下100減半就是50企業(yè)所得稅稅率是25%,75.5是會(huì)計(jì)利潤(rùn)上已經(jīng)剔除的技術(shù)轉(zhuǎn)讓所得只減了550其實(shí)是600,還要減50,其實(shí)我認(rèn)為這樣列式好懂些679+8-16+1+6+3-600-55.5=25.5,計(jì)算25.5*2.5%+100*50%*25%-60*10%=7.14
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