问题已解决
請(qǐng)問(wèn),從境外B公司分回股息30萬(wàn),B公司適用企業(yè)所得稅率稅率20%.那該企業(yè)境內(nèi)應(yīng)補(bǔ)多少企業(yè)所得稅額?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
30÷(1-20%)×(25%-20%):從境外B公司分回股息30萬(wàn)元,B公司適用企業(yè)所得稅稅率20%;小與自身的25%(正常稅率),要補(bǔ)稅,
2019 07/17 14:08
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784987 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 07/17 14:18
30/(1_20%)不理解?
![](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)
2019 07/17 14:31
還原為沒(méi)有扣稅的金額
![](/wenda/img/newWd/sysp_btn_eye.png)