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小微企業(yè) 免所得稅能免多少?
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小微企業(yè),是應(yīng)納稅所得額減半征收,稅率是10%
2018 12/17 11:10
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84784983 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2018 12/17 11:20
能簡(jiǎn)單舉例嗎 應(yīng)納稅所得額 是?
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辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2018 12/17 11:22
假設(shè)你的利潤(rùn)總額是80萬(wàn),你應(yīng)繳納的所得稅=80*50%*20%=8
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84784983 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2018 12/17 11:25
稅率20% 再減50%是吧
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辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2018 12/17 11:27
是的,就是這樣算法
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84784983 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2018 12/17 15:46
這是免稅的額 還是應(yīng)該交的所得稅
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辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2018 12/17 17:00
直接按免征后的金額計(jì)提就可以了
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84784983 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2018 12/17 20:29
老師 我還是沒太懂 我的理解免征 是假如利潤(rùn)總額 10000 免征是固定的數(shù) 5000 然后交5000所得稅 對(duì)嗎?
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辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2018 12/18 08:19
不是的,假如利潤(rùn)總額 10000,然后利潤(rùn)總額減半征收,就是按 10000*50%=5000,來(lái)計(jì)算所得稅,所得稅=5000*20%=1000
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