问题已解决
这个捐赠支出为什么是调减20万,不是21年限额扣除120万,20年还结转30万,120-30是90万,当年发生100万,可扣除9万不是调增10



意思是21年可以扣除120万,但是本身当年发生100万,那么当年的应纳税所得还可以调减20
2022 10/11 09:29

84784965 

2022 10/11 09:36
那去年结转过来的30万,就直接可以扣掉,不算在扣除限额里了吗

家权老师 

2022 10/11 09:40
意思是去年的30万,今年可以扣除20,还有10万留在以后

84784965 

2022 10/11 09:43
老师我还是不明白,您能把具体的解答思路和步骤说明一下吗

家权老师 

2022 10/11 09:44
意思是21年可以扣除120万,但是本身当年发生100万,
那么当年的应纳税所得还可以调减20,那么去年的30万,今年可以扣除20,还有10万留在以后

84784965 

2022 10/11 09:50
不是先扣除以前年度结转的捐赠支出,再扣除当年发生的捐赠支出嘛

家权老师 

2022 10/11 09:53
无论你怎么扣,现在当年总共130,只能扣120,

84784965 

2022 10/11 09:58
到最后汇算清缴
不还是调增10万嘛。是这个意思嘛,老师

家权老师 

2022 10/11 10:00
本年限额是120,实际只扣除100,哪来的的调增呀?