问题已解决
個體戶辦理核定征收,核定征收率是5% 如果開400萬 個人經(jīng)營所得稅是400萬*5%×5%(可以享受小微利企業(yè)的5%嗎)?



個人經(jīng)營所得稅是400萬*5%
2020 04/02 16:50

84784971 

2020 04/02 16:56
你說的5%是稅務核定的5%還是小微企業(yè)享受的5%?

文文老師 

2020 04/02 16:59
說的是稅務核定的5%。

84784971 

2020 04/02 17:00
400萬直接乘以稅務核定的稅率嗎?交20萬的個人所得稅?

文文老師 

2020 04/02 17:01
是的,400萬直接乘以稅務核定的稅率
是核定征收率,不是核定所得率

84784971 

2020 04/02 17:03
乘完核定征收率再乘以所得率對嗎?

文文老師 

2020 04/02 17:09
如果是核定征收率,不再乘以稅率
如果核定所得率,銷售額*核定所得率*企業(yè)所得稅適應稅率
