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《财务与会计》1987年第12期刊载了方中华同志的《本月止累计应纳所得税额的简便求法》一文。文中提到国营小型企业和集体企业在计算本月止累计应纳所得税额时,不必先行换算成全年所得额,而采用如下公式进行简便计算: 本月累计应/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/全年月份方文对这个公式运用数学推导的方法,进行了证明。从证明过程看,这个公式似乎很正确,但在实际工作中,这个公式是不适用的。因为不先行换算成全年所得额,就不能正确确定企业的适用税率和速算扣除数。我国的国营企业所得税和集体企业所得税都是以
“Finance and Accounting,” No. 12, 1987, published a text of Comrade Fang Zhonghua’s “Simple Method for Accruing Income Tax Accumulated this Month”. Mentioned in the article state-owned small businesses and collective enterprises in the calculation of the cumulative income tax so far this month, do not have to be converted into annual income, and the use of the following formula for easy calculation: This month the cumulative income tax payable / = accumulative total of the month / Taxable income × applicable / tax rate - quick calculation / deduction × month month / month of the year Fang Wen of this formula using mathematical deduction method to prove. From the proof process, this formula seems to be correct, but in practical work, this formula is not applicable. Because not first converted into full-year income, you can not correctly determine the applicable tax rate and quick deductions. China’s state-owned enterprise income tax and collective income tax are based on