问题已解决
老师,这题为什么是调减120-100啊,不是应该先扣除21年以后结转年度的30,然后再扣除22年的公益捐赠100吗
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您好,本年都超限了,根本不考虑以前年度的,只有本年捐赠没有达到限额,才考虑以前没有扣完的捐赠嘛
2023 10/28 12:49
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2023 10/28 12:51
本年扣除限额不是120吗,本年向贫困地区捐100啊,没超限啊
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2023 10/28 12:56
您好,对不起,看叉了,本年没达限额,还有20可扣,把上年30超的能在本年扣20,全年应纳税所得额调减20,您考虑先的上年计算也一样,调减30,然后100+30超了10,再调增10,综合还是调减20
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2023 10/28 12:59
限额是先扣除当年的捐赠额还是先扣除以前年度的捐赠额啊
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2023 10/28 13:02
这句话是什么意思啊
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2023 10/28 13:19
您好,不好意思,找到文件了,本题的解法不对哈,先调减30再调减10
《财政部税务总局关于公益性捐赠支出企业所得税税前结转扣除有关政策的通知》(财税〔2018〕15号)第四条规定:“企业在对公益性捐赠支出计算扣除时,应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。”