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我国现行企业所得税计税依据一般是在利润总额基础上进行纳税调整后计算应纳税所得额,现行税法详尽规定了纳税调整的项目和方法,其调整步骤及过程则体现在纳税申报表中。但在实际执行中对已税投资收益的调整有模糊认识。笔得就此谈点看法。假设某企业某年度的会计利润总额为11.38万元,其中从联营单位分得已按27%计征企业所得税的税后利润4.38万元,该企业在“营业外支出”中列支了公益救济性捐赠3500元,求该企业应纳多少企业所得税?
The current tax base of China’s corporate income tax is generally calculated on the basis of total profit taxable income taxable income, the current tax law provides a detailed tax adjustment items and methods, the adjustment steps and processes are reflected in the tax returns. However, in actual implementation, the adjustment of the tax-paid investment income has been vaguely realized. Pen has to talk about this view. Suppose a company’s total annual accounting profit of 113,800 yuan, of which 25% from the affiliate has been calculated according to 27% corporate income tax after-tax profits 43,800 yuan, the company in the “non-operating expenses” Public welfare relief donations 3,500 yuan, how much the enterprise should seek corporate income tax?