什么是企业所得税呢？应该怎么计算企业所得税呢？且听济南代理记账公司的会计人员为您做一下介绍。
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.
什么是企业所得税？
What is the enterprise income tax?
企业所得税是对我国内资企业和经营单位的生产经营所得和其他所得征收的一种税。
Enterprise income tax is domestic enterprises in China and business units of production and operation income and other income tax a tax.
企业所得税计算公式：
The enterprise income tax calculation formula:
企业所得税最新计算公式为：应纳所得税额=应纳税所得额×税率-减免税额-抵免税额。
New enterprise income tax calculation formula is: the payable income tax amount = amount of taxable income by tax - tax credit - tax credit.
其中，应纳税所得额=收入总额-不征税收入-免税收入-各项扣除-允许弥补的以前年度亏损
= 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
详细分解开来为：
Detailed broken down as follows:
1、收入总额=企业以货币形式和非货币形式从各种来源取得的收入；
1, the total revenue = enterprise in the form of monetary and non-monetary forms from various sources of income;
2、不征税收入包括财政拨款；依法收取并纳入财政管理的行政事业性收费、政府性基金；国务院规定的其他不征税收入；
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、：国债利息收入；符合条件的居民企业之间的股息、红利等权益性投资收益；在中国境内设立机构、场所的非居民企业从居民企业取得与该机构、场所有实际联系的股息、红利等权益性投资收益；符合条件的非营利组织的收入属于免税收入；
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、费用、税金、损失和其他支出构成了各项扣除；
4, costs, expenses, taxes, losses, and other expenses constitute each deduction;
5、亏损：是指企业依照企业所得税法及其实施条例的规定将每一纳税年度的收入总额减除不征税收入、免税收入和各项扣除后小于零的数额。
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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