問(wèn)題已解決
企業(yè)所得稅,稅法規(guī)定允許扣除的比例是多少?
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學(xué)員你好,你問(wèn)的是工會(huì)經(jīng)費(fèi),還是招待費(fèi)?
2022 01/02 22:29
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84784963 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 01/02 22:31
全部的都想知道
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84784963 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 01/02 22:34
廣告宣傳是收入的15%
福利是工資年總額的14%
![](https://pic1.acc5.cn/013/71/04/64_avatar_middle.jpg?t=1651217497)
悠然老師01 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 01/02 22:34
工會(huì)經(jīng)費(fèi)2%,職工福利費(fèi)14%,教育經(jīng)費(fèi)8%,廣宣費(fèi)一般企業(yè)15%,業(yè)務(wù)招待費(fèi)60%和收入的千分之五孰低,對(duì)外捐贈(zèng)12%
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84784963 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 01/02 22:35
企業(yè)所得稅年報(bào)的時(shí)候是根據(jù)這個(gè)依據(jù)填報(bào)對(duì)嗎?
![](https://pic1.acc5.cn/013/71/04/64_avatar_middle.jpg?t=1651217497)
悠然老師01 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 01/02 22:36
是的,超過(guò)的要做納稅調(diào)整
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84784963 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 01/02 22:38
也就是說(shuō)之前預(yù)繳的可能會(huì)少,年度匯算可能還需要補(bǔ)繳,這里的工資總額和收入,指的都是整年的對(duì)吧,老師
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84784963 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 01/02 22:41
除了這幾樣,其他的比如辦公費(fèi)啥的沒(méi)有上限了
![](https://pic1.acc5.cn/013/71/04/64_avatar_middle.jpg?t=1651217497)
悠然老師01 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 01/02 22:47
是的,都是全年的,比例扣除就這些
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