问题已解决
例題:某企業(yè)2020年度實(shí)現(xiàn)利潤(rùn)總額100萬(wàn)元,在營(yíng)業(yè)外支出賬戶列支了通過(guò)公益性社會(huì)團(tuán)體向?yàn)?zāi)區(qū)捐款10萬(wàn)元、直接向某小學(xué)捐款5萬(wàn)元。在計(jì)算該企業(yè)2020年度應(yīng)納稅所得額時(shí),允許扣除的捐款數(shù)額是多少?
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您好,最后允許扣除的是屬于? ?10萬(wàn)元,這個(gè)
2023 12/10 20:56
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2023 12/10 20:57
5萬(wàn)要不要調(diào)增
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2023 12/10 20:57
那個(gè)是需要的,只能扣除10萬(wàn)元
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2023 12/10 20:58
整個(gè)算式應(yīng)該是什么
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2023 12/10 20:58
10萬(wàn)要不要乘12%
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2023 12/10 20:59
允許扣除的是屬于利潤(rùn)總額的12%,直接捐贈(zèng)不允許扣除,100*12%=12? 因?yàn)榘l(fā)生了10,所以全額扣除10?
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