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一次所得75000元勞務報酬用新稅率怎么算?怎么做會計分錄
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你好,按這樣計算公式=75000*(1-20%)*40%/1+3%--7000,借管理費用--勞務費,貸銀行存款
2019 09/08 17:52
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84785045 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 09/08 18:17
為什么不是75000*(1-20%-60000)這樣不是不用交稅
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84785045 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 09/08 18:20
你這里為什么還要/1+3%,看不明白
![](https://pic1.acc5.cn/010/01/72/98_avatar_middle.jpg?t=1651203489)
莊老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2019 09/08 18:59
你好,是這樣的,75000/1+3%換算成不含稅的,
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84785045 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 09/08 19:01
勞務報酬還要換算成不含稅?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785045 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 09/08 19:01
用
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84785045 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 09/08 19:01
為什么不是75000*(1-20%-60000)這樣不是不用交稅
![](https://pic1.acc5.cn/010/01/72/98_avatar_middle.jpg?t=1651203489)
莊老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 09/08 19:06
你好,這個最后年度匯算綜合累計計算時才用,
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84785045 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 09/08 19:11
75000/1+3%換算成不含稅的,勞務報酬還要換成不含稅?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785045 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 09/08 19:24
75000所得本身就不含稅啊
![](https://pic1.acc5.cn/010/01/72/98_avatar_middle.jpg?t=1651203489)
莊老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 09/08 19:48
你好,勞務費一般是含稅,如果特指不含稅,計算更簡單,不用換成不含稅的,
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