问题已解决
某企業(yè)為居民企業(yè),在2020年納稅年度內(nèi),共發(fā)生下列收入事項(xiàng)
FAILED
![](https://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
會計(jì)利潤總額的的計(jì)算是
8000+20-3000-400-240-300-50-90=3940
2022 12/14 15:47
![](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)
2022 12/14 15:48
國債利息免稅,納稅調(diào)減30
廣告費(fèi)扣除8000*15%=1200全部扣除
業(yè)務(wù)招待費(fèi)扣除90*60%=54
8000*0.005=40納稅調(diào)增90-40=50
![](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)
2022 12/14 15:48
公益性捐贈扣除3940*12%=472.8全部扣除
![](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)
2022 12/14 15:49
應(yīng)納稅所得額的計(jì)算
3940-30+50=3960
應(yīng)交企業(yè)所得稅3960*25%=990
![](/wenda/img/newWd/sysp_btn_eye.png)