当前位置:财税问题 >
實(shí)務(wù)
问题已解决
想問下您就是之前季度有預(yù)交過所得稅,這季度還要減去之前預(yù)交的嗎
![](https://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
你好,是的。
季度所得稅??應(yīng)納稅額=利潤總額本年累計(jì)*適用稅率—以前季度預(yù)繳稅額
2021 10/22 09:58
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84785003 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 10/22 10:00
那在最后一個(gè)季度的時(shí)候也是這樣的嗎
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 10/22 10:01
你好,是的,原理是一樣的?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84785003 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 10/22 10:01
匯算清繳的時(shí)候也是這樣算的嗎
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 10/22 10:03
你好,匯算清繳的時(shí)候,不是這樣
匯算清繳的時(shí)候,應(yīng)補(bǔ)退稅額=應(yīng)納稅所得額*稅率—4個(gè)季度預(yù)繳所得稅
應(yīng)納稅所得額=利潤總額+納稅調(diào)增—納稅調(diào)減?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84785003 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 10/22 10:05
多了個(gè)調(diào)增調(diào)減哦
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 10/22 10:06
(是針對(duì)這個(gè)回復(fù)有什么疑問嗎)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84785003 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 10/22 10:10
增值稅稅率是按月算的嗎,所得稅稅負(fù)率是按年算的嗎
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 10/22 10:11
你好,稅負(fù)率都是按年計(jì)算?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84785003 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 10/22 10:49
之前月份有教過,當(dāng)月算增值稅稅負(fù)率是不是:之前月份已交%2b當(dāng)月交/收入,當(dāng)月所得稅:利潤總額%2b納稅調(diào)增—納稅調(diào)減 -之前季度預(yù)交/收入,
請(qǐng)問下是這樣的嗎
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 10/22 10:50
你好
稅負(fù)率=納稅金額/收入*100%?
![](/wenda/img/newWd/sysp_btn_eye.png)