问题已解决
这个题问的是企业应纳税所得额,其他的我都理解,但是捐赠金额我和答案不一样,我理解的是:捐赠限额=350*12%=42万元,会计上确认的捐赠=30+50*13%=36.5万元,那就不需要调增调减了呀,为什么答案里是调增14.5
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学员你好,因为捐赠要视同销售,按销售收入价税合计计算,因此需要调增56.5-42
2021 10/26 16:04
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2021 10/26 16:12
老师 ,那答案里的(2)是什么意思,为什么要拿税法上确认捐赠和会计上的比较调减
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2021 10/26 16:23
税法上按56.5计算利润所得,会计上利润扣了36.5因此条件利润总额20