当前位置:财税问题 >
實(shí)務(wù)
问题已解决
您好,我想問一下我們是游戲公司是開的房屋專票還是咨詢類專票對成本影響低一些別人給我們的價(jià)格不一樣開咨詢就是1個(gè)點(diǎn)65一平方,開房屋租賃就是5個(gè)點(diǎn),66.6一平



你好,稍等看下題先
2024 05/30 21:03

王曉曉老師 

2024 05/30 21:07
一個(gè)點(diǎn),可抵扣進(jìn)項(xiàng)65/1.01*0.01=0.64
可以抵利潤總額65-0.64=64.36
企業(yè)所得稅抵64.36*25%=16.09
合計(jì)抵稅0.64+16.09=16.73
5個(gè)點(diǎn)就是66.6/1.05*0.05=3.17
可抵扣利潤總額是66.6-3.17=63.43
企業(yè)所得稅抵63.43*25%=15.8575
合計(jì)抵稅3.17+15.8575=19.0275
所以開5個(gè)點(diǎn)會(huì)抵稅多一點(diǎn)
