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請問老師,計(jì)提本期企業(yè)所得稅是計(jì)提的本期利潤總額×稅率還是本年利潤總額×稅率
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您好,計(jì)提本期企業(yè)所得稅是計(jì)提的本期利潤總額×稅率
2024 11/26 22:45
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2024 11/26 23:11
老師不對(duì)吧,如果1.2.3月份計(jì)提企業(yè)所得稅是按照本期利潤總額(100w)×稅率5%=50000計(jì)提,第二季度利潤總額-20w,不計(jì)提,第三季度利潤總額10w,第三季度計(jì)提所得稅不應(yīng)該是本期10w×稅率,應(yīng)該是(100-20+10)乘以稅率減去第一季度所交的50000,第三季是不是就不計(jì)提
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2024 11/26 23:14
你是說前面有虧損,如果彌補(bǔ)了就不用計(jì)提,如果有利潤 就要計(jì)提
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2024 11/26 23:14
沒有虧損的情況下是正常計(jì)提的
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