问题已解决
老師,企業(yè)所得稅涉及的收入總額中,不征稅收入的不得在稅前扣除,為什么公式中收入總額-不征稅收入呢
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不征稅收入是不用繳納所得稅,所以要減去
2020 09/03 12:54
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84785024 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 09/03 13:05
但是不得稅前扣除呀
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 09/03 13:08
收入是增加利潤(rùn)的,不存在稅前扣除,
他是不用繳納所得稅,所以要從收入里面扣除,減少應(yīng)納稅所得額
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84785024 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 09/03 13:30
但是調(diào)整項(xiàng)目里面需要在應(yīng)納稅所得額中調(diào)增是嗎
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 09/03 14:05
這個(gè)是納稅調(diào)減的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84785024 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 09/03 14:28
對(duì),調(diào)減就是了是吧
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 09/03 15:01
是的,你的理解是對(duì)的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84785024 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 09/03 15:04
還不如收入總額里面不要加,調(diào)整納稅就不用調(diào)啦
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 09/03 15:05
但是這是你的收入,你賬面要確認(rèn)收入的啊
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84785024 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 09/03 15:09
知道啦,謝謝老師
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 09/03 15:11
好的,客氣,幫到你就好
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