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企业所得税计算公式 - 北京代理记账

企业所得税计算公式

2021-04-01上一篇 ： |下一篇 ：

企业所得税计算公式 资讯 第1张

企业所得税指的是对取得应税所得、实行独立经济核算的境内企业或组织，就其生产、经营的纯收益、所得额和其他所得额征收的一个税种。所得税征收对象为纳税人每一纳税年度内来源于中国境内、境外的生产、经营所得。

企业所得税的纳税义务人必须同时满足3个条件：在银行开公司基本户、独立建立账簿，编制财务会计报表、独立计算盈亏。今天就跟着恒诚信一起来学习了解下。

所得税计算公式具体如下：

1、应纳所得税额=应纳税所得额×税率-减免税额-抵免税额

2、应纳税所得额=收入总额-不征税收入-免税收入-各项扣除-以前年度亏损

3、所得税=应纳税所得额x税率(25%或20%）

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