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利润9万企业所得税多少
释义
法律主观:
企业所得税 的减征不是按利润来计算的,是按收入,即应交所得税额来进行计算。对小型微利企业年 应纳税所得额 不超过100万元的部分,减按25%计入应纳税所得额,按20%的税率缴纳企业所得税;对年应纳税所得额超过100万元但不超过300万元的部分,减按50%计入应纳税所得额,按20%的税率缴纳企业所得税。
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更新时间:2026/5/5 19:03:54