问题已解决
一般納稅人中,應(yīng)納所得稅額是怎么計(jì)算的?應(yīng)納所得稅額呢?利潤(rùn)總額乘以25%就是所得稅額嗎?
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你好
應(yīng)納所得稅額=應(yīng)納稅所得額*稅率
應(yīng)納稅所得額=利潤(rùn)總額+納稅調(diào)增—納稅調(diào)減
2020 04/29 14:25
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2020 04/29 14:28
那小規(guī)模納稅人,稅率也是25%嗎?小微企業(yè)的是20%,那應(yīng)納稅所得額=利潤(rùn)總額*25%,然后應(yīng)納稅額=所得額*20%嗎?
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鄒老師 
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2020 04/29 14:28
你好,如果符合小型微利企業(yè)條件
應(yīng)納稅所得額低于100萬(wàn),稅率是 5%,應(yīng)納稅所得額在100萬(wàn)到300萬(wàn)之間是10%
如果不符合是25%
應(yīng)納所得稅額=應(yīng)納稅所得額*稅率
應(yīng)納稅所得額=利潤(rùn)總額+納稅調(diào)增—納稅調(diào)減
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2020 04/29 14:42
老師,你好,我小規(guī)模人,但是我不知道我是不是符合小型微利企業(yè),還有老師我的利潤(rùn)總額是負(fù)數(shù)。那我就是應(yīng)納稅所得額就是利潤(rùn)總額負(fù)數(shù),稅率填寫25%
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2020 04/29 14:43
你好,應(yīng)納稅所得額=利潤(rùn)總額+納稅調(diào)增—納稅調(diào)減
應(yīng)納稅所得額不等于利潤(rùn)總額的
如果是符合小型微利企業(yè)條件
應(yīng)納稅所得額低于100萬(wàn),稅率是 5%
應(yīng)納稅所得額在100萬(wàn)到300萬(wàn)之間是10%
如果不符合是25%
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