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企业应纳税所得额的计算
释义
企业应纳税所得额的计算
企业所得税是按应纳税所得额(纳税调整后的利润)计算缴纳的。利润=主营业务收入-主营业业务成本-主营业业务税金及附加+其他业务收入-其他业务支出-营业费用-管理费用-财务费用+投资收益+营业外收入-营业外支出。应纳税所得额=利润+纳税调整增加额-纳税调整减少额。
企业所得税应纳税所得额,按照税法规定,是指外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所每一纳税年度的收入总额,减除成本、费用、税金以及损失后的余额。
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更新时间:2025/8/1 5:29:38