什么是企業(yè)所得稅呢？應(yīng)該怎么計算企業(yè)所得稅呢？且聽濟南代理記賬公司的會計人員為您做一下介紹。

What is the enterprise income tax? How to calculation of enterprise income tax? And listen to the jinan bookkeeping agency company's accounting personnel do the introduction for you.

什么是企業(yè)所得稅？
What is the enterprise income tax?
企業(yè)所得稅是對我國內(nèi)資企業(yè)和經(jīng)營單位的生產(chǎn)經(jīng)營所得和其他所得征收的一種稅。
Enterprise income tax is domestic enterprises in China and business units of production and operation income and other income tax a tax.
企業(yè)所得稅計算公式：
The enterprise income tax calculation formula:
企業(yè)所得稅最新計算公式為：應(yīng)納所得稅額=應(yīng)納稅所得額×稅率-減免稅額-抵免稅額。
New enterprise income tax calculation formula is: the payable income tax amount = amount of taxable income by tax - tax credit - tax credit.
其中，應(yīng)納稅所得額=收入總額-不征稅收入-免稅收入-各項扣除-允許彌補的以前年度虧損
= total revenue - among them, the amount of taxable income tax-free incomes - tax-free income - all deduct - allowed to make up for the loss of the previous year
詳細(xì)分解開來為：
Detailed broken down as follows:
1、收入總額=企業(yè)以貨幣形式和非貨幣形式從各種來源取得的收入；
1, the total revenue = enterprise in the form of monetary and non-monetary forms from various sources of income;
2、不征稅收入包括財政撥款；依法收取并納入財政管理的行政事業(yè)性收費、政府性基金；國務(wù)院規(guī)定的其他不征稅收入；
2, tax-free incomes including funding; Charge in accordance with the law and included in the financial management of administrative fees and government-managed funds; Other tax-free incomes as prescribed by the state council;
3、：國債利息收入；符合條件的居民企業(yè)之間的股息、紅利等權(quán)益性投資收益；在中國境內(nèi)設(shè)立機構(gòu)、場所的非居民企業(yè)從居民企業(yè)取得與該機構(gòu)、場所有實際聯(lián)系的股息、紅利等權(quán)益性投資收益；符合條件的非營利組織的收入屬于免稅收入；
3, : bond interest income; Between qualified resident enterprises dividends, bonuses and other equity investment gains; Establishing agencies and offices in China of a non-resident enterprise obtained from a resident enterprise having actual connection with such organs or establishments of dividends, bonuses and other equity investment gains; Eligible non-profit organization belongs to the tax revenue of income;
4、成本、費用、稅金、損失和其他支出構(gòu)成了各項扣除；
4, costs, expenses, taxes, losses, and other expenses constitute each deduction;
5、虧損：是指企業(yè)依照企業(yè)所得稅法及其實施條例的規(guī)定將每一納稅年度的收入總額減除不征稅收入、免稅收入和各項扣除后小于零的數(shù)額。
5, loss: refers to the enterprise in accordance with the provisions of enterprise income tax law and its implementing regulations will be deducted from the total revenue of each tax year tax-free income, tax revenue and the after deducting the amount of less than zero.
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Jinan springs clear financial services provide a series of jinan bookkeeping agency company, welcome to inquire.
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