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報(bào)季度企業(yè)所得稅,有個(gè)減免所得稅優(yōu)惠明細(xì)表,第一行“符合小型微利企業(yè)減免企業(yè)所得稅”金額按照什么填???
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張艷老師
金牌答疑老师
职称:注冊(cè)會(huì)計(jì)師,省會(huì)計(jì)領(lǐng)軍人才,中級(jí)會(huì)計(jì)師,中級(jí)經(jīng)濟(jì)師
這個(gè)是要按照利潤總額乘以15%進(jìn)行填列的。
2018 10/16 15:31
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2018 10/16 15:32
是季報(bào)利潤表上的利潤總額吧,利潤總額是付的就不用填了吧?
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2018 10/16 15:35
是所得稅預(yù)繳申報(bào)的利潤總額數(shù)字
是的,如果是負(fù)數(shù)就不用填寫了。
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2018 10/16 15:38
哦哦,所得稅申報(bào)的利潤總額是按什么填啊,剛才我問同事,都不清楚
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2018 10/16 15:48
所得稅季度預(yù)繳申報(bào)表的利潤總額是按會(huì)計(jì)利潤表填寫的。
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2018 10/17 08:39
哦哦,謝謝老師,
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2018 10/17 09:12
不客氣的,祝您學(xué)習(xí)愉快,工作順利,如果您對(duì)老師的解答滿意的話,請(qǐng)給老師一個(gè)五星評(píng)價(jià),非常感謝!
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