注册会计师-税第07讲应纳税额的计考点五应纳税额的计算重点、难点讲解一、居民企业应纳税额的计算Thecalculationoftaxpayableforresidententerprises（1）居民企业应缴纳所得税额等于应纳税所得额乘以适用税率，基本计算公式为：Thetaxpayableofresidententerprisesequalstaxableincomemultipliedbyapplicabletax（2）应纳税额＝应纳税所得额×适用税率－减免税额－抵免税额Taxpayable＝Taxableincome×Applicabletaxrate－Taxdeduction－Taxcredit（一）直接计算法Directmethod（1）在直接计算法下，企业每一纳税年度的收入总额减除不征税收入、免税收入、各项扣除以及许弥补的以前年度亏损后的余额为应纳税所得额。计算公式与前述相同，即为：Underthedirectmethod,thebalancederivedfromthetotalincomeineachtaxableyearofenterprises,afterdeductionofthenon－taxableincome,taxexemptedincome,otherdeductionsandthemakinguplossesofpreviousyearsshallbethetaxableincome.Theformulaisasfollows:（2）应纳税所得额＝收入总额－不征税收入－免税收入－各项扣除金额－弥补亏损Taxableincome＝Totalincome－Non-taxableincome–Taxexemptedincome–Otherdeductions（二）间接计算法Indirectmethod（1）在间接计算法下，是在会计利润总额的基础上加或减按照税法规定调整的项目金额后，即为纳税所得额。计算公式为：Undertheindirectmethod,thetaxableincomeshallbetheaccountingprofitafteradjustmentitemareaddedordeductedaccordingtorelevanttaxregulations.Theformulaisasfol（2）应纳税所得额＝会计利润总额±纳税调整项目金额Taxableincome＝Totalaccountingprofit±Incometaxadjustmentitems二、境外所得抵扣税额的计算Thecalculationoftaxdeductingfromtheoutsideincome（1）居民企业从其直接或者间接控制的外国企业分得的来源于中国境外的股息、红利等权益性投收益，外国企业在境外实际缴纳的所得税税额中属于该项所得负担的部分，可以作为该居民企业的可抵免境外所得税税额，在企业所得税税法规定的抵免限额内抵免。WhereincomefromequityinvestmentsuchasdividendandbonusoriginatingoutsidetheterritoryofChinaisdistributedbyforeignenterprisesdirectlyorindirectlycontrolledbyresidententerprises,theportionundertakenbyforeignenterprisesintheactualincometaxactuallypaidoutsidetheterritorybyforeignenterprisesmaydeductth...
