问题已解决
個(gè)體工商戶生產(chǎn)經(jīng)營(yíng)所得稅核定征收率為10%,本季度累計(jì)開票金額為250萬,需要交多少生產(chǎn)經(jīng)營(yíng)所得稅???怎么計(jì)算?
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您好,要看我們核定核定計(jì)稅依據(jù)
1、計(jì)算公式:應(yīng)納稅所得額=收入總額 -成本、費(fèi)用及損失 -起征點(diǎn)
2、應(yīng)納稅額=應(yīng)納稅所得額×適用稅率 銷售額*核定 應(yīng)稅率*核定稅率
(應(yīng)稅額(2)*稅率(征收率)(5)-核定計(jì)稅依據(jù)(4))*稅率(征收率)(5)+核定計(jì)稅依據(jù)(4)*稅率(征收率)(5)*50%,計(jì)算(2500000*0.1-核定計(jì)稅依據(jù))*0.1+核定計(jì)稅依據(jù)*0.1*0.5 超過核定不減半,
2024 07/21 17:59
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