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小型微利企業(yè),企業(yè)所得稅100 180 380萬,分別怎么計算呢
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您好
請問是利潤總額數(shù)據(jù)么
2020 09/07 09:50
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84785032 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 09/07 09:51
我要計算的是應(yīng)納稅所得額,應(yīng)納稅所得額是利潤總額嗎
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84785032 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 09/07 09:51
100.180.380是應(yīng)納稅所得額
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bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 09/07 09:52
應(yīng)納稅所得額是根據(jù)會計利潤調(diào)整后的金額
100萬企業(yè)所得稅=1000000*0.25*0.2=50000
180萬企業(yè)所得稅=1000000*0.25*0.2+800000*0.5*0.2=130000
380萬企業(yè)所得稅=3800000*0.25=950000
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84785032 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 09/07 09:53
好的謝謝,只要達(dá)到小型微利企業(yè)條件,無論是一般還是小規(guī)模都可以享受嗎
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bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 09/07 09:55
是的 只要達(dá)到小微利企業(yè)條件,無論是一般還是小規(guī)模都可以享受
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