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一、工业企业应纳税所得额的计算 《中华人民共和国企业所得税暂行条例》(以下简称《所得税条例》)规定,企业所得税的计算依据是应纳税所得额,其计算公式如下: 应纳所得税额=应纳税所得额×税率 应纳税所得额=收入总额-准予扣除项目 从中可以看出,在税率固定的情况下,要缴多少所得税完全是由收入总额多少和准予扣除项目的金额所决定。 收入总额又包括哪些内容呢?《所得税条
I. Calculation of Taxable Income of Industrial Enterprises The Provisional Regulations of the People’s Republic of China on Enterprise Income Tax (hereinafter referred to as the “Income Tax Regulations”) stipulates that the income tax of the enterprise shall be calculated on the basis of the amount of taxable income as follows: Income tax payable = Taxable income × tax rate Taxable income = total income - Allowance deduction It can be seen from the figure that the amount of income tax payable depends on the total amount of income and the amount of allowable deductions subject to a fixed tax rate. What is the total income? "Income tax