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国营小型企业和集体企业交纳所得税的计算方法有很多种,其中有一种方法是公式计算法.其公式是:应纳所得税额=应计税所得额×适用税率-速算扣除数只要根据上列计算公式和八级超额累进税率表(表略),就能计算出企业应该缴纳的所得税金额.那么,公式中的速算扣除数是如何计算出来的呢?根据教学实践,我进行了归纳总结.现提出来,供同行参考. 例1:设所得额a在1,000—2,500元之间,并设这一级的速算扣除数为x。
There are many ways to calculate income tax for small state-owned enterprises and collective enterprises, one of which is the formula calculation method. The formula is: Income tax payable = taxable income × applicable tax rate - quick deduction as long as calculated according to the above Formula and eight over-progressive tax rate table (table omitted), you can calculate the amount of income tax the enterprise should pay.Then, the formula in the quick deduction is how to calculate it? According to teaching practice, I conducted a summary. For peer reference Example 1: Suppose the amount of income a between 1,000-2,500 yuan, and set this level quick deduction for the x.