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税前扣除凭证到底有哪些？国税总局最新解读来了！ - 北京代理记账

税前扣除凭证到底有哪些？国税总局最新解读来了！

2021-10-22上一篇：跨年发票、月末发票的处理技巧，工资表汇总的最简单公式……90%的会计都不知道！|下一篇： 2018年度企业所得税汇算清缴！跟以往大有不同！请看

2018年度企业所得税汇算清缴专题之六

企业所得税费用扣除比例及税政依据（2019年版）

文/段文涛（税海涛声）

敬告：2018年度企业所得税汇算清缴即将展开，计算应纳税所得额时的费用扣除是汇算清缴的重头戏，但各种费用扣除比例、限额繁多且难记。为帮助大家搞好2018年度汇算清缴工作，特推送更新后的《2019年版企业所得税费用扣除比例及税政依据》，适用税收政策截至2019年2月22日止。

因众所周知的原因，只得制作成图片发送（点击图片可看大图，不影响善意使用者正常运用和转发）。为能让更多的纳税人和税务人员查询使用，欢迎大家收藏，转载、转发！

本公众号持续推送汇算清缴专题至5月底

欢迎关注！欢迎转发！

01：跨年收入、支出事项的所得税处理

02：企业所得税30项重点检查问题

03：小微企业究竟包括哪些企业？可享受哪些优惠？

04：并非所有“企业”都适用小型微利企业所得税减免政策

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