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《财务与会计》1987年第12期业务与技术专栏发表了方中华同志的“本月止累计应纳所得税额的简便求法”一文(以下简称方文),读后想谈点不成熟的看法,供参考。方文把下列公式(Ⅰ)变换成公式(Ⅱ),并说(Ⅱ)式等于(Ⅰ)式:本月止累计应纳所得税额=[(本月止累计应纳税所得额×全年月份/当月月份)×适用税率-速算扣除数]×当月月份/全年月份……(Ⅰ)本月止累计应纳所得税额=本月止累计应纳税所得额×适用税率-速算扣除数×当月月份/全年月份……(Ⅱ) 我认为: 1、从数学的观点看,由(Ⅰ)式变换为(Ⅱ)
“Finance and Accounting” 1987 No. 12 business and technology column published Comrade Fang Zhonghua’s “this month to accumulate income tax calculated by the simple method,” a text (hereinafter referred to as the text), after reading want to talk about immature For your reference Fang Wen transformed the following formula (I) into formula (II), and said (II) is equal to (I): Total income tax payable for the month = [(Total taxable income for the month × Year-round month / Month month) × applicable tax rate - quick deduction] × current month / whole month ...... (Ⅰ) Accumulated taxable income for the month = cumulative taxable income for the month × applicable tax rate - quick deduction × current month Month / Month of the Month ...... (Ⅱ) I think: 1, from a mathematical point of view, from (Ⅰ) to (Ⅱ)