问题已解决
老師,這個題的計算方法不太懂,能解析下嗎?
FAILED
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您好,捐贈扣除限額1000*12%=120 ,上年余有30萬(先扣),在當(dāng)期納稅調(diào)減30萬,在限額內(nèi)還能扣120-30=90小于當(dāng)年發(fā)生額100,當(dāng)年的只能扣90,余額10萬以后年度扣,因此當(dāng)年約余額10萬納稅調(diào)增??偣舱{(diào)減30萬+調(diào)增10萬=調(diào)減20萬
2024 05/17 12:08
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2024 05/17 13:14
那如果把上年的余額換成100、150,這又怎么算呢?
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2024 05/17 14:11
換成100,本期限額120,本期扣上年100(調(diào)減),扣本期20,本期調(diào)增80,合計調(diào)減20。
換成150,限額120,直接扣上年120(調(diào)減),本期的不扣全部調(diào)增100,合計調(diào)減20
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2024 05/17 15:55
好像有點懂了,我再琢磨下。謝謝老師
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2024 05/17 15:55
不客氣的,祝您愉快
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