其所得减按50%计入应纳税所得额，按20%的税率缴纳企业所得税，该如何填写数值？？-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	其所得减按50%计入应纳税所得额，按20%的税率缴纳企业所得税，该如何填写数值？？
释义	其所得减按50%计入应纳税所得额，按20%的税率缴纳企业所得税，该如何填写数值？？微小企业对年应纳税所得额超过100万元，但不超过300万元的部分按其所得减按50%计入应纳税所得额。企业所得税的征税对象是纳税人取得的所得。包括销售货物所得、提供劳务所得、转让财产所得、股息红利所得、利息所得、租金所得、特许权使用费所得、接受捐赠所得和其他所得。居民企业应当就其来源于中国境内、境外的所得缴纳企业所得税。这样解释好理解吗？该内容由杨振军律师和律说律答共创回答
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