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老師,這道題計(jì)算所得稅費(fèi)用為什么要用利潤(rùn)總額減去國(guó)債利息收入,再加上稅款滯納金?謝謝
FAILED
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您好,因?yàn)閲?guó)債利息免稅,稅款滯納金屬于行政罰款,不能稅前扣除
2020 07/18 06:28
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84784993 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 07/18 06:30
老師可以再講清楚一點(diǎn)嗎,謝謝
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84784993 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 07/18 06:32
行政罰款不是負(fù)債嗎
![](https://pic1.acc5.cn/009/05/21/38_avatar_middle.jpg?t=1716000000)
玲老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 07/18 07:11
您好,行政罰款做賬時(shí)借營(yíng)業(yè)外支出貸銀行存款,這個(gè)營(yíng)業(yè)外支出不能稅前扣除,
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