问题已解决
老師,您好,這個(gè)涉及境外所得彌補(bǔ)境內(nèi)虧損的,應(yīng)納稅額是多少?我不太明白。
FAILED
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應(yīng)納稅額應(yīng)該是0,境外抵免限額應(yīng)該可以往以后年度結(jié)轉(zhuǎn)6
2020 04/27 14:44
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2020 04/27 15:08
老師計(jì)算過(guò)程您看下,境內(nèi)應(yīng)納稅所得額是150+6-8-40-120=-12,境外應(yīng)稅所得抵減境內(nèi)虧損是40-12-20=8,計(jì)算應(yīng)納稅額是8*0.25=2,境外已經(jīng)繳納40*0.2=8的所得稅,抵減2,剩余6結(jié)轉(zhuǎn)以后年度。
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2020 04/27 15:16
您好,是這樣計(jì)算的
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