問(wèn)題已解決
這個(gè)九題 十題 怎么做?
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9土地成本1000
開(kāi)發(fā)成本3000
開(kāi)發(fā)費(fèi)用500-50+4000*5%=650
稅金55-5=50
加計(jì)扣除(1000+3000)*20%=800
扣除項(xiàng)目合計(jì)是
1000+3000+650+50+800=5500
增值額是10000-5500=4500
增值率4500/5500*100%=81.82%
2023 07/03 14:22
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 07/03 14:22
應(yīng)交土地增值稅的計(jì)算是4500*40%-5500*10%=1250
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84784982 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 07/03 14:32
第十題呢老師
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 07/03 14:34
1財(cái)產(chǎn)轉(zhuǎn)讓所得納稅調(diào)整增116-86=30
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 07/03 14:35
2設(shè)備應(yīng)該納稅調(diào)增90*95%-90*95%/10*7/12=80.51
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 07/03 14:35
3接受捐贈(zèng)納稅調(diào)增53.125+8.5=61.625
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 07/03 14:38
4公益性捐贈(zèng)扣除170*12%=20.4
納稅調(diào)增80-20.4=59.6
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 07/03 14:40
5國(guó)債利息免稅,納稅調(diào)減15
境外投資納稅調(diào)增企業(yè)所得稅
49/0.85*(25%-15%)=5.76
應(yīng)納稅所得額的計(jì)算
170+30+80.51+61.625+59.6-18=383.735
應(yīng)交企業(yè)所得稅383.735*25%+5.76=101.69
補(bǔ)交企業(yè)所得稅101.69-42.5=59.19
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