问题已解决
第二個第2點 非居民企業(yè)股息紅利利息不是免征企業(yè)所得稅嗎?為什么這里又說全額計征?
FAILED



您好,投資企業(yè)與被投資企業(yè)都是居民企業(yè),投資收益取得的股息紅利免征企業(yè)所得稅
2021 03/17 08:10

84784965 

2021 03/17 08:33
既然是投資收益 這里也是非居民企業(yè) 為什么書本上要說全額計征?

小林老師 

2021 03/17 08:34
您好,因為圖片描述的非居民企業(yè)不參與匯算清繳。

84784965 

2021 03/17 08:43
啥意思 不參與匯算清繳是不需要等來年交稅,是收到就得源泉扣繳?

84784965 

2021 03/17 08:44
那這里說的免征稅的非居民企業(yè)是什么?
FAILED

小林老師 

2021 03/17 08:45
您好,是的,支付時就需要支付方代扣代繳
