问题已解决
老師 為啥這兩個(gè)一個(gè)納稅調(diào)增一個(gè)納稅調(diào)減 非股權(quán)支付所得都為正數(shù)啊
FAILED
FAILED
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這里企業(yè)按照免稅處理了,那么確認(rèn)的所得為0.
那么計(jì)算出來(lái)的非股權(quán)支付確認(rèn)的所得是正數(shù),就需要納稅調(diào)增。
2022 07/29 19:05
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2022 07/29 19:47
好的 謝謝老師 呢第二個(gè)為啥做納稅調(diào)減啊
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2022 07/29 19:53
公司會(huì)計(jì)上已經(jīng)確認(rèn)了股權(quán)轉(zhuǎn)讓所得=320-200=120萬(wàn)元
? 但是稅法上規(guī)定特殊性稅務(wù)處理下,非股權(quán)支付的部分才確認(rèn)所得和損失,股權(quán)支付的部分不確認(rèn)所得和損失,稅法上應(yīng)確認(rèn)的非股權(quán)轉(zhuǎn)讓所得=(320-200)*20/(300+20)=7.5萬(wàn)元
所以要納稅調(diào)減120-7.5=112.5萬(wàn)元
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2022 07/29 20:01
老師呢會(huì)計(jì)確認(rèn)的所得比稅法確認(rèn)的多 ,不應(yīng)該納稅調(diào)增嘛,調(diào)減不是就不納稅了嘛
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2022 07/29 20:01
老師呢會(huì)計(jì)確認(rèn)的所得比稅法確認(rèn)的多 ,不應(yīng)該納稅調(diào)增嘛,調(diào)減不是就不納稅了嘛
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2022 07/29 20:30
會(huì)計(jì)上確認(rèn)了120萬(wàn)元的所得,但是稅法上應(yīng)當(dāng)就按照7.5萬(wàn)元計(jì)入應(yīng)納稅所得額中,會(huì)計(jì)利潤(rùn)是以會(huì)計(jì)為基礎(chǔ)的,在計(jì)算應(yīng)納稅所得額時(shí)要納稅調(diào)減112.5萬(wàn)元,最終稅法上是按照7.5萬(wàn)元計(jì)所得。
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2022 07/29 22:13
好的 謝謝老師
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2022 07/29 22:13
好的 謝謝老師
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2022 07/30 09:16
不客氣,歡迎您下次提問(wèn)
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