问题已解决
籌資管理中,債務(wù)籌資的資本成本可以稅前列支,相當(dāng)于打了個(gè)7.5折,這個(gè)沒理解,請(qǐng)老師細(xì)說一下。資本成本就是財(cái)務(wù)費(fèi)用,減去財(cái)務(wù)費(fèi)用計(jì)算出利潤總額,乘以25%計(jì)算出所得稅,利潤總額減去所得稅得出凈利潤。怎么看出來打了七五折?
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你好,這么算的,1-25%=75%,企業(yè)實(shí)際承擔(dān)債務(wù)成本的75%,相當(dāng)于打了75折
如100元利息,所得稅25,稅后的資本成本就是75元,相當(dāng)于75折
2022 06/01 07:42
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