问题已解决
請問老師 股息、紅利等權(quán)益性投資收益和利息、租金、特許權(quán)使用費(fèi)所得,以收入全額為應(yīng)納稅所得額,不得扣除稅法規(guī)定之外的稅費(fèi)支出, 這句話 和符合條件的居民企業(yè)之間的股息、紅利等權(quán)益性投資收益免稅不相矛盾嗎,既然免稅為什么又以收入全額為應(yīng)納稅所得額
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不是很明白,能說的在通俗點(diǎn)嗎,就是利息股息是免稅的,為什么又要以20%計(jì)算稅額
2020 02/17 22:26
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2020 02/17 23:08
對
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小惑老師 
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2020 02/17 22:11
你好,計(jì)入應(yīng)納稅所得額是計(jì)入問題,免稅是免稅,這個(gè)是兩個(gè)方面,一個(gè)是收入,一個(gè)是減免收入
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小惑老師 
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2020 02/17 23:06
20%計(jì)稅,你說的個(gè)人取得股息紅利?
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小惑老師 
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2020 02/17 23:12
個(gè)人的股息紅利不免稅的,你看一下你寫的,那個(gè)是居民企業(yè)免
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