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應(yīng)納稅所得額=利潤(rùn)總額*稅率+(-)調(diào)增減稅額-以前虧損?對(duì)么?
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您好
應(yīng)納稅所得額=收入總額-不征稅收入-免稅收入-各項(xiàng)扣除-以前年度虧損
2019 01/25 09:36
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2019 01/25 09:49
是應(yīng)納所得稅額對(duì)么
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2019 01/25 09:50
我上面寫是是應(yīng)納稅所得額
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2019 01/25 09:52
老師各項(xiàng)扣除里包括調(diào)增調(diào)減么
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2019 01/25 09:53
應(yīng)納稅所得額有兩種計(jì)算方法 上面一種是直接法
您說(shuō)的調(diào)增調(diào)減是間接法
應(yīng)納稅所得額=會(huì)計(jì)利潤(rùn)總額±納稅調(diào)整項(xiàng)目金額
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2019 01/25 10:05
老師,直接法中不也有不能稅前扣除的收支么?在哪里提現(xiàn)
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2019 01/25 10:07
直接法中的各項(xiàng)扣除一般計(jì)算的時(shí)候就按標(biāo)準(zhǔn)扣除的
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2019 01/25 10:07
間接法中怎么體現(xiàn)扣除虧損的部分?我沒(méi)接觸過(guò)不太懂
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2019 01/25 10:09
就是申報(bào)表的時(shí)候 或者計(jì)算所得稅費(fèi)用的時(shí)候減去以前年度的虧損額 就體現(xiàn)了
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2019 01/25 10:11
直接達(dá)中各項(xiàng)扣除按稅前扣除標(biāo)準(zhǔn)扣除?間接法中如果有以前虧損,就用應(yīng)納所得稅額在減去虧損么?是這個(gè)意思么老師
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2019 01/25 10:15
是的 您理解的正確
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