问题已解决
這個(gè)題問(wèn)的是企業(yè)應(yīng)納稅所得額,其他的我都理解,但是捐贈(zèng)金額我和答案不一樣,我理解的是:捐贈(zèng)限額=350*12%=42萬(wàn)元,會(huì)計(jì)上確認(rèn)的捐贈(zèng)=30+50*13%=36.5萬(wàn)元,那就不需要調(diào)增調(diào)減了呀,為什么答案里是調(diào)增14.5
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學(xué)員你好,因?yàn)榫栀?zèng)要視同銷售,按銷售收入價(jià)稅合計(jì)計(jì)算,因此需要調(diào)增56.5-42
2021 10/26 16:04
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84785004 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 10/26 16:12
老師 ,那答案里的(2)是什么意思,為什么要拿稅法上確認(rèn)捐贈(zèng)和會(huì)計(jì)上的比較調(diào)減
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悠然老師01 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 10/26 16:23
稅法上按56.5計(jì)算利潤(rùn)所得,會(huì)計(jì)上利潤(rùn)扣了36.5因此條件利潤(rùn)總額20
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