问题已解决
老師,這道大題怎么做?
FAILED
![](http://member.chinaacc.com/faq/faqResources/images/tx03.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
1會計利潤總額的的計算是
4000+60+10-1000-100-500-200-50-40=2180
2023 11/08 15:29
![](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)
2023 11/08 15:29
公益性捐贈扣除2180*12%=261.6全部扣除
直接捐贈和罰款納稅調增10+2=12
![](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)
2023 11/08 15:30
2福利費扣除300*14%=42納稅調增44.7-42=2.7
工會經費扣除300*2%=6全部扣除
教育費附加300*2.5%=7.5納稅調增9-7.5=1.5
![](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)
2023 11/08 15:32
3廣告費扣除限額4010*15%=601.5全部扣除
業(yè)務招待費扣除80*60%=48
4010*0.005=20.05納稅調增80-20.05=59.95
應納稅所得額的計算
2180+12+2.7+1.5+59.95=2256.15
![](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)
2023 11/08 15:32
4應交企業(yè)所得稅的計算
2256.15*25%=564.0375
m845535866 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 11/08 19:27
職工教育經費不是百分之8嗎?為什么老師你用百分之2.5
![](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)
2023 11/08 19:28
8%是2022年才改的,以前18年還是2.5%
m845535866 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 11/08 19:36
那如果換成百分之8的稅率應該怎么算
![](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)
2023 11/08 19:36
那教育費扣除300*8%=24全部扣除,不需要調整
![](/wenda/img/newWd/sysp_btn_eye.png)