问题已解决
招待所企業(yè)所得稅應(yīng)納稅所得額=-10000+300000+100000-(300000×6%+100000×9%)×(7%+3%)+69000-51450+48000-37000=415850(元),應(yīng)納企業(yè)所得稅=415850×25%=103962.5(元)。在計(jì)算應(yīng)納稅所得額時(shí),王某的工資全年60000為啥要調(diào)增?(6)轉(zhuǎn)讓股票的收入10萬(wàn)元,不計(jì)入利潤(rùn)總額中嗎?
FAILED
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這里招待所的稅后會(huì)計(jì)利潤(rùn)=-10000+300000+100000-(300000×6%+100000×9%)×(7%+3%)-37000-10000-103962.5=236337.5(元),根據(jù)承包協(xié)議,王某得到的承包收入為236337.5-200000=36337.5(元);王某當(dāng)年承包所得應(yīng)納稅所得額=36337.5+5000×12-60000-1000×12=24337.5(元)。這里轉(zhuǎn)讓股權(quán)屬于財(cái)產(chǎn)轉(zhuǎn)讓所得,來(lái)計(jì)算個(gè)稅的,這里不屬于經(jīng)營(yíng)所得計(jì)算個(gè)稅的。
2023 03/13 12:56
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