问题已解决
胡老師說,所得稅等于會計利潤加永久性差異乘以稅率,我不明白),所得稅怎算,應納稅所得額怎算,準確答案
FAILED
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您好,因為暫時性差異通過遞延所得稅科目進行了調整,
2024 01/18 10:21
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2024 01/18 10:22
敷衍回答
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小林老師 
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2024 01/18 10:23
應納稅所得額=會計利潤+-稅會差異調整,應交所得稅=應納稅所得額*企業(yè)所得稅稅率
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2024 01/18 10:25
遞資和遞負怎么加減
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2024 01/18 10:25
遞延所得稅資產(chǎn)/遞延所得稅負債=暫時性差異*預期轉回企業(yè)所得稅稅率
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2024 01/18 10:26
亂七八糟啊
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小林老師 
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2024 01/18 10:28
舉個例子,比如計提壞賬,企業(yè)所得稅納稅調增,同時確認遞延所得稅資產(chǎn)(按預期企業(yè)所得稅稅率不變),最后所得稅費用金額=會計利潤*企業(yè)所得稅稅率,
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2024 01/18 10:30
帶數(shù)據(jù)吧,不懂
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2024 01/18 10:32
會計利潤100,壞賬20,企業(yè)所得稅=(100+20)*25%=30,遞延所得稅資產(chǎn)=20*25%=5,所得稅費用=30-5=25
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2024 01/18 10:35
胡老師說,所得稅等于會計利潤加永久性差異乘以稅率,我不明白)
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2024 01/18 10:36
不對吧,暈
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2024 01/18 10:36
是所得稅費用金額不考慮暫時性差異,上個案例。所得稅費用25=會計利潤100*25%
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