问题已解决
一道cpa稅法題,求老師們解答
FAILED
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學員您好
1,業(yè)務招待費扣除限額6050*0.5%=30.25,88*60%=52.8,調(diào)增57.75
稍后繼續(xù)答復
2021 12/05 07:24
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2021 12/05 07:34
2,110*75%=82.5,調(diào)減82.5
3,廣宣費扣除限額6050*15%=907.5,實際發(fā)生880+330=1210,調(diào)減302.5
4,公益性捐贈扣除限額737*12%=88.44,調(diào)增6
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2021 12/05 07:42
5,工會經(jīng)費扣除限額440*2%=8.8,職工福利費440*14%=61.6,職工教育經(jīng)費440*8%=35.2,無納稅調(diào)整
6,國債利息免稅,調(diào)減12;殘疾人工資可加計扣除100%,調(diào)減44
應納稅所得額737+57.75-82.5-302.5+6-12-44=359.75
7,359.75*15%-33*10%=50.6625
應退82.5-50.6625=31.8375
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2021 12/05 18:02
請問下老師,第(4)問調(diào)增6是怎么算出來的呀
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2021 12/05 18:04
學員您好,公益性捐贈沒有超過限額,可以全額扣除
目標脫貧地區(qū)捐贈可以全額扣除
違約金可以全額扣除
罰款6萬不能扣除,需要調(diào)增
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2021 12/05 18:05
還有第(6)問,不需要加上購進設備的33萬元增值稅嗎
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2021 12/05 18:09
還想問下老師第(5)問,職工福利不需要調(diào)增4.4萬元嗎
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2021 12/05 18:13
第(4)問的營業(yè)外支出,要包括購進設備的33萬元增值稅嗎
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2021 12/05 18:30
學員您好,
6,增值稅不影響損益的,所以也就不影響應納稅所得額
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2021 12/05 18:35
5,非常抱歉,職工福利費是需要調(diào)增的,調(diào)增4.4,后續(xù)問題更正如下:
應納稅所得額359.75+4.4=364.15
企業(yè)所得稅364.15*15%-33*10%=51.3225
應退82.5-51.3225=31.1775
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2021 12/05 18:35
4,營業(yè)外支出不包括33萬元對應的增值稅,理由同前,增值稅不影響損益
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