问题已解决
老師 麻煩看下這個問題
FAILED
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1會計利潤的計算是
2000+2-1000-100-500-200-50-40=112
2022 06/23 09:58
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 06/23 09:59
2國債利息免稅,納稅調(diào)減2
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 06/23 09:59
3廣告費扣除限額2000*0.15=300
納稅調(diào)增400-300=100
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 06/23 09:59
4.業(yè)務(wù)招待費扣除限額80*60%=48
2000*0.005=10納稅調(diào)增80-10=70
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 06/23 10:00
5公益性捐贈扣除限額112*0.12=13.44
納稅調(diào)增20-13.44+10-5=11.56
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 06/23 10:01
6應(yīng)納稅所得額的計算是
112-2+100+70+11.56=291.56
7應(yīng)交企業(yè)所得稅291.56*0.25=72.89
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785000 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 06/23 10:06
: 2國債利息免稅,納稅調(diào)減2\\"
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老師,納稅調(diào)整還要看就是視同銷售的情況是吧,這里是沒有是嘛
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785000 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 06/23 10:09
5公益性捐贈扣除限額112*0.12=13.44
納稅調(diào)增20-13.44 10-5=11.56\\"
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老師這里為啥要-5
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 06/23 10:11
2國債利息免稅,納稅調(diào)減2\\"
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老師,納稅調(diào)整還要看就是視同銷售的情況是吧,這里是沒有
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 06/23 10:11
加5,稅收滯納金不可以扣除
![](/wenda/img/newWd/sysp_btn_eye.png)