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全年纳税总额怎么查
释义
法律主观:
年检表中全年纳税总额的计算公式如下:全年纳税总额=已交增值税的本年累计数+主营业务税金及附加的本年累计数。纳税总额为企业全年实缴各类税金的总和。企业所得税应纳税所得额为每一纳税年度的收入总额,减除不征税收入、免税收入等的余额;增值税应纳税额=当期销项税额-当期进项税额;其他税额。
法律客观:
《中华人民共和国企业所得税法》第五条 企业每一纳税年度的收入总额,减除不征税收入、免税收入、各项扣除以及允许弥补的以前年度亏损后的余额,为应纳税所得额。
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更新时间:2025/11/23 6:54:17