問題已解決
老師,看下綜合題第一題
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你好需要計(jì)算做好了給你
2021 12/29 18:03
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 12/29 19:30
1業(yè)務(wù)招待費(fèi)扣除100*60%=60
5800*0.005=29
納稅調(diào)增100-29=71
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 12/29 19:30
2.研發(fā)支出加計(jì)扣除75%納稅調(diào)減90*0.75=67.5
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 12/29 19:31
3.廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)扣除限額5800*0.15=870
納稅調(diào)增900+200-870=230
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 12/29 19:32
4.財(cái)務(wù)費(fèi)用納稅調(diào)增65-1000*0.05=15
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 12/29 19:32
5.公益性捐贈(zèng)扣除920*0.12=110.4
納稅調(diào)增120-110.4=9.6
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 12/29 19:35
6工會(huì)經(jīng)費(fèi)扣除限額400*2%=8調(diào)增10-8=2
福利費(fèi)扣除400*14%=56調(diào)增80-56=24
教育費(fèi)扣除400*8%=32全都扣除
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 12/29 19:37
7應(yīng)納稅所得額的計(jì)算是
920+71-67.5+230+15+9.6+10+2+24=1214.1
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 12/29 19:38
8應(yīng)交所得稅的計(jì)算是1214.1*0.25=303.53
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84785010 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 12/29 20:13
老師,廣宣費(fèi)是不是調(diào)到30%了
![](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)
2021 12/29 20:28
化妝品行業(yè)和醫(yī)藥行業(yè)是30%
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