問(wèn)題已解決
個(gè)體戶(hù)經(jīng)營(yíng)所得不超過(guò)100萬(wàn)減半征收個(gè)人所得稅,是指應(yīng)納稅所得額減半在計(jì)算稅款,還是應(yīng)納稅額減半交?
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你好;? ??根據(jù)《國(guó)家稅務(wù)總局關(guān)于落實(shí)支持個(gè)體工商戶(hù)發(fā)展個(gè)人所得稅優(yōu)惠政策有關(guān)事項(xiàng)的公告》(國(guó)家稅務(wù)總局公告2023年第5號(hào))第三條的規(guī)定,個(gè)體工商戶(hù)按照以下方法計(jì)算減免稅額:
減免稅額=(個(gè)體工商戶(hù)經(jīng)營(yíng)所得應(yīng)納稅所得額不超過(guò)100萬(wàn)元部分的應(yīng)納稅額-其他政策減免稅額×個(gè)體工商戶(hù)經(jīng)營(yíng)所得應(yīng)納稅所得額不超過(guò)100萬(wàn)元部分÷經(jīng)營(yíng)所得應(yīng)納稅所得額)×(1-50%)
2023 06/12 16:38
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84784974 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 06/12 16:56
我看不到
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84784974 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 06/12 16:57
我看不懂,你直接回答不行???
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meizi老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 06/12 16:59
你好; 比如你? 應(yīng)納稅額是100 ;你減半; 繳納是50 ; 繳納50 即可??
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