- 1、本文档共7页,可阅读全部内容。
- 2、有哪些信誉好的足球投注网站(book118)网站文档一经付费(服务费),不意味着购买了该文档的版权,仅供个人/单位学习、研究之用,不得用于商业用途,未经授权,严禁复制、发行、汇编、翻译或者网络传播等,侵权必究。
- 3、本站所有内容均由合作方或网友上传,本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺!文档内容仅供研究参考,付费前请自行鉴别。如您付费,意味着您自己接受本站规则且自行承担风险,本站不退款、不进行额外附加服务;查看《如何避免下载的几个坑》。如果您已付费下载过本站文档,您可以点击 这里二次下载。
- 4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等,请点击“版权申诉”(推荐),也可以打举报电话:400-050-0827(电话支持时间:9:00-18:30)。
查看更多
所得税,带征与查征(Income tax, levy and check)
所得税,带征与查征(Income tax, levy and check)
1. general corporate income tax method:
Taxable income = total income - permitted deduction of the amount of the project
Enterprise income tax payable = taxable income * applicable tax rate
2. accounting is not perfect, can not correctly calculate the taxable income of the residents should take the approved method of taxable income tax rate:
Taxable income = tax payable X applicable tax rate
Taxable income = total income, X taxable income rate, or
Taxable income = cost / expense amount / (1- taxable income rate) X taxable income rate
3., there is a simple method of carrying: (with the method is now very rarely used)
Taxable income = total income X carrying rate
Answer:
The 1. sign is a way with approved levy, which by the tax authorities in accordance with certain standards, procedures and methods, pre approved taxpayers taxable income rate by actual taxpayers to declare and pay the total income and cost etc. the project in accordance with the provisions of the amount of calculation and payment of income tax according to the taxable pre nuclear income rate. 2. levy is a method of calculating the amount of income tax payable income tax should be on the books reflect the perfect enterprise in accordance with the accounting documents of income and expense verification. (tax)
Different:
1, according to the audit collection book profit enterprises plus, minus the tax adjusted income multiplied by the tax rate to calculate income tax due. The biggest characteristic is the requirement accounting is sound, each kind of rate control is reasonable.
2, levy levy is based on the companys sales rate multiplied by the levy to levy at the end of the year, although there is a final question, but if the calculated profits do not exceed the approved profit margin, dont pay taxes. Generally do not require very sound accounts.
Advantages and disadvantages:
1, responsible for calculating profits, reasonable control of various ratio of enterprises, i
您可能关注的文档
- 寻找直销的科学踪迹直销人质能定律(Looking for traces of Science direct law can direct the hostages).doc
- 寿宴流程(Birthday process).doc
- 小作文摘要的写法秘诀(Tips for writing abstract in small compositions).doc
- 小坪隧道膨胀岩地段的施工(Construction of swelling rock section of Xiao Ping tunnel).doc
- 小型凝汽式电厂供热改造的探讨(Discussion on heating reconstruction of small condensing power plant).doc
- 小型商贸企业认定为一般纳税人的纳税筹划(Tax planning of small business enterprises as general taxpayers).doc
- 小学一年级语文下册生字笔顺(The first grade primary school Chinese language word order).doc
- 小天鹅洗衣机故障代码大全及清洗步骤(Little Swan Washing machine fault code Daquan and cleaning steps).doc
- 小学二年级传统文化教案(9-18) 张丽华老师的网校office 最专业的教师、学生、家长交流的教育社区(The second grade primary school traditional culture teaching (9-18) education community school teacher Zhang Lihua office the most professional teachers, stud.doc
- 小学作文分类及协作要点(Primary school composition classification and collaboration points).doc
- 2024-2025学年贵州省遵义市求是高级中学高三下学期第二次模拟考试(语文试题文)试题含解析.doc
- 2024-2025学年广东省潮州市重点中学高三第二学期3月高考诊断性测试语文试题含解析.doc
- 2024-2025学年甘肃省陇东中学高三下学期适应性考试语文试题含解析.doc
- 2024-2025学年广东省“十二校”高三下学期期中考试(语文试题理)试题含解析.doc
- 2024-2025学年甘肃省武夷市民勤县第一中学高三下学期期末模拟卷(一)语文试题含解析.doc
- 2024-2025学年广东省深圳市龙文教育高三5月月考(语文试题理)试题含解析.doc
- 2024-2025学年贵州省铜仁一中高三第二学期期末考试语文试题试卷含解析.doc
- 2024-2025学年广州顺德区高三第一次诊断性考试语文试题试卷含解析.doc
- 2024-2025学年贵阳市高考二轮语文试题原创押题密卷(一)含解析.doc
- 2024-2025学年河北省保定市曲阳县一中高三教学质量检测试题(一模)语文试题试卷含解析.doc
文档评论(0)