问题已解决
小微企業(yè)所得稅有減免所得稅,如何計提企業(yè)所得稅呢?
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你好,按照減免以后的去交納的,小微企業(yè)放寬后的條件為:企業(yè)資產(chǎn)總額5000萬元以下,從業(yè)人數(shù)300人以下,應納稅所得額300萬元以下。
2019年財稅〔2019〕13號企業(yè)所得稅優(yōu)惠政策:
應納稅所得額不超過100萬元的部分,減按25%計入應納稅所得額,按20%的稅率繳納企業(yè)所得稅,然后減半;對年應納稅所得額超過100萬元但不超過300萬元的部分,減按50%計入應納稅所得額,按20%的稅率繳納企業(yè)所得稅。
2022 03/02 16:16
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2022 03/02 16:20
應納稅所得額不超過100萬元的部分,減按25%計入應納稅所得額,按20%的稅率繳納企業(yè)所得稅,然后減半;實際交納的就是100*2.5%=2.5萬
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2022 03/02 16:22
你好,實際交納的就是100*2.5%=2.5萬
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2022 03/02 16:25
對的,按實際繳納的計提
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2022 03/02 16:28
不客氣,如果對解答滿意可以五星好評哦
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2022 03/02 16:19
好的,假如我們的利潤100萬,如何寫計提分錄呢?
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2022 03/02 16:22
那我計提企業(yè)所得稅額應該是25萬,還是2.5萬呢?
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2022 03/02 16:25
那說按實際繳納的計提是吧
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2022 03/02 16:27
好嘞,謝謝老師哈
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