可享用加計(jì)抵減10%的企業(yè),若當(dāng)月應(yīng)納稅額為零,納稅抵減前的應(yīng)納稅額即是零的,當(dāng)期可抵減加計(jì)抵減額十足結(jié)賬和轉(zhuǎn)賬下期抵減;
抵減前的應(yīng)納稅額大于零,且大于當(dāng)期可抵減加計(jì)抵減額的,當(dāng)期可抵減加計(jì)抵減額全額從抵減前的應(yīng)納稅額中抵減;
抵減前的應(yīng)納稅額大于零,且小于或即是當(dāng)期可抵減加計(jì)抵減額的,以當(dāng)期可抵減加計(jì)抵減額抵減應(yīng)納稅額至零。未抵減完確當(dāng)期可抵減加計(jì)抵減額,結(jié)賬和轉(zhuǎn)賬下期連接抵減。
想領(lǐng)會(huì)更多相關(guān)常識(shí)實(shí)質(zhì),準(zhǔn)時(shí)關(guān)心學(xué)樂佳會(huì)計(jì)在線頻段,察看以次作品:加計(jì)抵減罕見題目核計(jì)