問題已解決
請問一下,民辦非企的幼兒園,企業(yè)所得稅如何計(jì)提? 1、按:非限定性凈資產(chǎn)變動額計(jì)提? 2、按:非限定性凈資產(chǎn)變動額+限定性凈資產(chǎn)變動額,合計(jì)數(shù)計(jì)提?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/011/61/32/99_avatar_middle.jpg?t=1714043123)
按照征稅收入-相關(guān)成本費(fèi)用,計(jì)算應(yīng)納稅所得額
應(yīng)納稅所得額*稅率=企業(yè)所得稅
2020 04/13 21:53
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785026 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 04/13 21:56
有政府專項(xiàng)補(bǔ)助收入,是否可以減免?
![](https://pic1.acc5.cn/011/61/32/99_avatar_middle.jpg?t=1714043123)
鐘存老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 04/13 21:57
政府專項(xiàng)補(bǔ)助收入,可以減免
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785026 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 04/13 21:59
那就是說限定性凈資產(chǎn)變動額的部分不需要計(jì)提所得稅?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785026 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 04/13 22:01
因?yàn)檎畬m?xiàng)補(bǔ)助和專項(xiàng)支出,都是屬于限定性收入和限定性支出。
![](https://pic1.acc5.cn/011/61/32/99_avatar_middle.jpg?t=1714043123)
鐘存老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 04/13 22:03
限定性凈資產(chǎn)變動額的部分不需要計(jì)提所得稅
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785026 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 04/13 22:03
好的,謝謝你!
![](https://pic1.acc5.cn/011/61/32/99_avatar_middle.jpg?t=1714043123)
鐘存老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 04/13 22:27
不客氣,祝您工作順利
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