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    企業所得稅核定征收與查帳征收解析

    文章來源:先豐招商部    發布時間:2016-03-05    瀏覽次數:

     

    企業所得稅核定征收查帳征收解析

    企業所得稅核定征收與查帳征收區別:

    1.核定征收是稅務所按照一定的比例,根據銷售額來征收企業所得稅的。所以如果公司的年利潤是負數,那么采取核定征收也要繳納所得稅。查帳征收就是按照凈利潤來算的。

    2.從做賬的角度,核定征收比較簡單,查賬征收要復雜得多。

    1、企業所得稅實行核定應稅所得率方式征收,這主要是針對能夠正確核算收入而不能正確核算成本費用的企業適用,如果能夠正確核算成本費用的企業,都采用查帳征收。

    2、查帳征收與核定應稅所得率征收,關鍵是看你的利潤率與核定應稅所得率誰高,如果是利潤率高,實行核定應稅所得率征收就會少繳稅,否則就會多繳稅。比如:你經營收入100萬元,成本費用50萬元,流轉環節稅金10萬元,利潤率為40%,假如核定應稅所得率為25%:查帳征收的企業所得稅=(收入-成本費用-流轉環節稅金)*稅率=100-40-10*33%=13.2萬元;核定應稅所得率征收的企業所得稅=收入*核定應稅所得率*稅率=100*25%*33%=8.25萬元;兩者相差4.95萬元,主要就是取決于你的利潤率40%高于核定應稅所得率25%的原因。

    3、如果你們財務核算制度不鍵全,不能正確核算成本費用的,稅務部門肯定是要實行核定應稅所得率方式征收。如果你們的利潤率低于核定應稅所得率的話,建議按規定做好財務會計核算工作,爭取查帳征收(可以少繳稅),否則實行核定應稅所得率方式征收對你們有利。(補充:采用核定應稅所得率征收后,就是按收入直接計算,不考慮是否虧損問題。如果你們感覺承擔不了,可以重新提出申請,要求實行查帳征收,不過稅務局會上門核實后再確認。)

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