問題已解決
小微企業(yè)2018年營業(yè)收入超過100萬,匯算清繳時改如何繳納增值稅和企業(yè)所得稅
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你好,月不超過3萬,季度不超過9萬元免征增值稅,應(yīng)納稅所得額不超過100萬元,減按50%應(yīng)納稅所得額稅率20%計征,現(xiàn)在是減按25%
2019 03/10 21:39
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84784995 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 03/10 21:40
但是我們年收入超過100萬了
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784995 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 03/10 21:41
這個改如果交稅呢
![](https://pic1.acc5.cn/010/01/72/98_avatar_middle.jpg?t=1651203489)
莊老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 03/10 21:41
應(yīng)納稅所得額不超過100萬元
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784995 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 03/10 21:42
老師,我們現(xiàn)在應(yīng)納稅所得額超過100萬了,匯算清繳時改如何做呢
![](https://pic1.acc5.cn/010/01/72/98_avatar_middle.jpg?t=1651203489)
莊老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 03/10 21:43
你好,應(yīng)納稅所得額超過100萬按25%稅率繳企業(yè)所得稅
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784995 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 03/10 21:55
老師,應(yīng)納稅所得額,不是營業(yè)收入,是利潤總額吧
![](https://pic1.acc5.cn/010/01/72/98_avatar_middle.jpg?t=1651203489)
莊老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 03/10 22:23
你好,是的相當于利潤總額
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