1當(dāng)月銷項(xiàng)稅額的計(jì)算 700*0.13-26=65 當(dāng)期可以抵扣進(jìn)項(xiàng)39+0.9=39.9 應(yīng)交增值稅65-39.9=25.1 應(yīng)交附加稅25.1*0.1=2.51 2.12月底會(huì)計(jì)利潤(rùn)是 700-420-21-200-2.51-60+150-100-90-300=-343.51 合計(jì)利潤(rùn)是-343.51+705=361.49 3.業(yè)務(wù)招待費(fèi)扣除限額90*60%=54 7500*0.005=37.5納稅調(diào)增90-37.5=52.5 4公益性捐贈(zèng)扣除限額361.49*0.12=43.38 納稅調(diào)增60-43.38=16.62 5.財(cái)務(wù)費(fèi)用納稅調(diào)增72-480*0.058=44.16 應(yīng)納稅所得額的計(jì)算 361.49+52.5+16.62+44.16=474.77 應(yīng)交企業(yè)所得稅474.77*0.25=118.69