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营业外收入是否交所得税

更新时间: 2020-09-22 00:00:00     

营业外收入是否交所得税取决于缴纳所得税的方式和运营利润。

缴纳所得税有两种方式:核定征收和查账征收。

核定征收方式:营业外收入要与主营业务收入合并计算缴纳所得税。即使本月或本季度利润总额是亏损的,只要有营业外收入,就要缴纳所得税;查账征收方式:营业外收入要结转到本年利润科目中,按利润总额计算缴纳所得税。 如果本月或本季度利润总额是亏损,不管是否有营业外收入,都不用缴纳所得税。

关键词: 营业 收入 是否 所得税

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