问题已解决
老師,實(shí)務(wù)上的營(yíng)業(yè)利潤(rùn)是稅法上說(shuō)的會(huì)計(jì)利潤(rùn)嗎?公式都是啥?有何區(qū)別



會(huì)計(jì)利潤(rùn)主要是針對(duì)稅務(wù)上說(shuō)的,一般指利潤(rùn)總額,他對(duì)應(yīng)的是企業(yè)所得稅中的應(yīng)納稅所得額概念——在會(huì)計(jì)利潤(rùn)基礎(chǔ)上進(jìn)行納稅調(diào)整,得到應(yīng)納稅所得額,據(jù)以申報(bào)繳納企業(yè)所得稅
2021 04/20 12:34

84784962 

2021 04/20 13:54
老師,所得稅費(fèi)用預(yù)繳按照25%,要是少預(yù)繳了會(huì)產(chǎn)生滯納金嗎?

珂珂193老師 

2021 04/20 14:21
這種情況會(huì)產(chǎn)生滯納金
