问题已解决
第398題,D選項(xiàng)可以在未來期間納稅額調(diào)減250萬元,題目寫的納稅調(diào)整不應(yīng)該是250??所得稅稅率么?
FAILED
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計(jì)算所得稅時(shí)
先計(jì)算應(yīng)納稅所得額,這個(gè)計(jì)算過程就是要登記稅務(wù)部門納稅調(diào)整表,相關(guān)調(diào)增調(diào)減都是調(diào)的應(yīng)納稅所得額
再通過應(yīng)納稅所得額乘以稅率
2021 05/29 16:12
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84784969 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 05/29 16:19
D說的還是不太嚴(yán)謹(jǐn)吧?如果考試這么寫就算是對(duì)的,是嗎,老師
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舟舟老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 05/29 16:21
D表述是準(zhǔn)確的,稅法描述為未來可以稅前抵扣,意思就是可以納稅調(diào)減
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784969 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 05/29 16:22
明白了,謝謝老師^_^
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舟舟老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 05/29 16:27
祝您學(xué)習(xí)愉快,若滿意請(qǐng)好評(píng),謝謝
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