问题已解决
麻煩老師看看稅務(wù)師第32題
FAILED
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你好這個(gè)題目的答案是A對(duì)的
2022 08/23 16:47
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 08/23 16:47
應(yīng)納稅所得額的計(jì)算是50-43+12*0.36-6=5.32
應(yīng)交個(gè)人所得稅5.32*105-0.15
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84784971 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 08/23 16:58
老師,為什么要加上12*0.36呢
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 08/23 20:24
這里業(yè)主工資不可以扣除的
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84784971 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 08/24 08:39
為什么業(yè)務(wù)工資不可以扣除呢
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 08/24 08:40
個(gè)人所得稅的規(guī)定這里
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84784971 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 08/24 08:52
5.32*105-0.15,老師,這是105,和0.15是什么東西呢
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 08/24 08:54
應(yīng)納稅所得額的計(jì)算是50-43+12*0.36-6=5.32
應(yīng)交個(gè)人所得稅5.32*10%-0.15
10%是稅率,0.15萬(wàn)是速算扣除數(shù)
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84784971 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 08/24 08:57
怎么知道稅率是10%呢
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 08/24 08:57
這個(gè)你計(jì)算出應(yīng)納稅所得額,自己找對(duì)應(yīng)的稅率表的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84784971 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 08/24 08:59
5000是一個(gè)節(jié)點(diǎn)哦,5000之前和5000之后都是不一樣吧
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 08/24 09:01
不是,這里是36000你可以看看課本
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84784971 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 08/24 09:02
好的,謝謝
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 08/24 09:03
不客氣祝你學(xué)習(xí)進(jìn)步加油
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