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二手房税费根据多种因素，哪位知道递延所得税费用计算公式？

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二手房税费根据多种因素，哪位知道递延所得税费用计算公式？

浏览：62次 | 提问时间： 07-01 04:34

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6个答案

莫染尘埃的时光 07-01 04:35

根据《国家税务总局关于印发《企业所得税核定征收办法》(试行)的通知((国税发[2008]30)号)政策规定：　　核定征收企业所得税方法适用于：按规定可以不设置账簿的；??按规定应当设置但未设置账薄的；不提供纳税资料的；虽设置账簿，但账目混乱或者成本资料、收入凭证、费用凭证残缺不全，难以查账的；发生纳税义务，未按照规定的期限办理纳税申报，经税务机关责令限期申报，逾期仍不申报的；申报的计税依据明显偏低，又无正当理由的。所以企业所得税核定征收适用于不能正确提供企业利润所得的企业。　　核定征收企业所得税方法分为核定其应税所得率和核定其应纳所得税额二种：　　对于⑴能正确核算(查实)收入总额，但不能正确核算(查实)成本费用总额的；

握紧的光 07-01 04:43

调整年初递延所得税费用:递延所得税负债

我爱她有种宁缺毋滥 07-01 04:51

(165/0.15)*0.25

ぉ懦弱的我 07-01 05:00

275递延所得税资产

被提及的你 07-01 05:08

(330/0.15)*0.25

海曾是哭蓝的天 07-01 05:17

550确认当期的递延所得税费用的增减变动:1交易性金融资产账面价值大于计税基础，产生应纳税暂时性差异，调增递延所得税负债

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