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应纳税所得额通俗易懂
释义
法律分析:应纳税所得额是企业所得税的计税依据。它是纳税人每一纳税年度的收入总额减去准予扣除项目后的余额。纳税人应纳税所得额的计算以权责发生制为原则,应纳税所得额的正确计算,同成本、费用核算关系密切,直接影响到国家财政收入和企业的税收负担。
法律依据:《中华人民共和国企业所得税法》第五条
企业每一纳税年度的收入总额,减除不征税收入、免税收入、各项扣除以及允许弥补的以前年度亏损后的余额,为应纳税所得额。
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system of civil culpability
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system of collective security
system of commissioned training for specific work units
system of compensatory financing
system of composition with creditors
system of compulsory reform through labor
system of concurrently imposing fines
system of consolation and dialogue
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system of contract
system of contracted responsibility linking remuneration to output
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system of contractual operation by staff and workers as a collective
system of coordinated handling of cases
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system of counting degrees of kinship by generation
system of counting degrees of kinship by grades
system of court of first instance being the final
system of court proceedings in the past dynasties
system of criminal justice
system of criminal law
system of customs guarantee
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更新时间:2025/4/3 15:54:56