问题已解决
這個企業(yè)所得稅計算題怎么寫啊
FAILED
![](https://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
1廣告費扣除限額8600*0.15=1290全部扣除
2022 04/14 21:38
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/14 21:39
2.業(yè)務招待費扣除限額90*60%=54
8800*0.005=44納稅調增90-44=46
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/14 21:39
3財務費用納稅調增40-500*0.058=11
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/14 21:40
4工會經費扣除540*0.02=10.8調增15-10.8=4.2
福利費扣除540*0.14=75.6調增80-75.6=4.4
教育費540*0.08=43.2全都扣除
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/14 21:41
5.公益性捐贈扣除限額865.61*0.12=103.8732
納稅調增150-103.8732=46.1268
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/14 21:42
6國債利息免稅,納稅調減30
應納稅所得額是
865.61+46+11+4.2+4.4+46.13-30=947.34
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/14 21:43
7應交所得稅是的計算式
947.34*0.25=236.835
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84784961 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/15 10:43
2.業(yè)務招待費扣除限額90*60%=54
8800*0.005=44納稅調增90-44=46
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84784961 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/15 10:44
題目沒有8800吧
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84784961 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/15 10:44
是不是寫錯了
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/15 10:46
q8600+200這事營業(yè)收入的金額這里
![](/wenda/img/newWd/sysp_btn_eye.png)