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這個(gè)算會(huì)計(jì)利潤的時(shí)候,取得的國債利息收入為啥不算進(jìn)去,都整 暈了,感覺一會(huì)要算,一會(huì)又不算
![](https://img.cdeledu.com/FAQ/2023/1119/28c020b07926b162-0_chg.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/009/66/91/91_avatar_middle.jpg?t=1715325983)
你好同學(xué),國債利息收入是免稅的,在計(jì)算會(huì)計(jì)利潤時(shí)應(yīng)該包括在內(nèi),但是如果題目要求計(jì)算所得稅或者應(yīng)納稅所得額時(shí)應(yīng)該在會(huì)計(jì)利潤的基礎(chǔ)上進(jìn)行調(diào)減
2024 08/08 08:40
![](http://img.cdeledu.com/FAQ/2023/1119/28c020b07926b162-0_chg.jpg)
m522090566 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 08/08 09:12
那這個(gè)會(huì)計(jì)利潤總額為啥沒包括進(jìn)去
![](http://img.cdeledu.com/FAQ/2023/1119/28c020b07926b162-0_chg.jpg)
m522090566 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 08/08 09:13
捐贈(zèng)的扣除限額不應(yīng)該是會(huì)計(jì)利潤總額的嗎?
![](http://img.cdeledu.com/FAQ/2023/1119/28c020b07926b162-0_chg.jpg)
m522090566 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 08/08 09:13
解析里的會(huì)計(jì)利潤沒包括國債利息
![](https://pic1.acc5.cn/009/66/91/91_avatar_middle.jpg?t=1715325983)
麗媛老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 08/08 09:17
算進(jìn)去了,投資收益總共是280,其中包括了國債利息收入250,答案在計(jì)算時(shí)已經(jīng)加了280
![](https://pic1.acc5.cn/009/66/91/91_avatar_middle.jpg?t=1715325983)
麗媛老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 08/08 09:18
捐贈(zèng)限額是按照會(huì)計(jì)利潤計(jì)算的
![](http://img.cdeledu.com/FAQ/2023/1119/28c020b07926b162-0_chg.jpg)
m522090566 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 08/08 09:27
280的投資收益里包含了國債利息收入?
![](https://pic1.acc5.cn/009/66/91/91_avatar_middle.jpg?t=1715325983)
麗媛老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 08/08 09:31
是的,您看題目投資收益280,其中包括30萬的現(xiàn)金股利和250萬的國債利息收入
![](http://img.cdeledu.com/FAQ/2023/1119/28c020b07926b162-0_chg.jpg)
m522090566 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 08/08 09:32
這不是寫的兩個(gè)取得嗎?而且后面用的分號(hào)
![](https://pic1.acc5.cn/009/66/91/91_avatar_middle.jpg?t=1715325983)
麗媛老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 08/08 09:35
不是,這兩個(gè)都是計(jì)入投資收益的,280萬的投資收益包括了兩項(xiàng),一項(xiàng)是現(xiàn)金股利,一項(xiàng)是國債利息收入
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