为帮助大家顺利完成小微企业本年度的企业所得税汇算清缴工作,今天就整理了2023小微企业所得税汇算清缴全流程,实操案例讲解申报表填写,通俗易懂。
2023小微企业所得税汇算清缴全流程(实操案例讲解)
![2023小微企业汇算清缴流程(小微企业纳税实操案例)](https://www.achuangye.com/wp-content/themes/justnews/themer/assets/images/lazy.png)
![2023小微企业汇算清缴流程(小微企业纳税实操案例)](https://www.achuangye.com/wp-content/themes/justnews/themer/assets/images/lazy.png)
一、首先要判断是否是小型微利企业的身份
1.1小型微利企业的条件
![2023小微企业汇算清缴流程(小微企业纳税实操案例)](https://www.achuangye.com/wp-content/themes/justnews/themer/assets/images/lazy.png)
1.2小型微利企业所得税汇算清缴的时间要求
![2023小微企业汇算清缴流程(小微企业纳税实操案例)](https://www.achuangye.com/wp-content/themes/justnews/themer/assets/images/lazy.png)
1.3小微企业享受的优惠
![2023小微企业汇算清缴流程(小微企业纳税实操案例)](https://www.achuangye.com/wp-content/themes/justnews/themer/assets/images/lazy.png)
![2023小微企业汇算清缴流程(小微企业纳税实操案例)](https://www.achuangye.com/wp-content/themes/justnews/themer/assets/images/lazy.png)
1.4企业所得税税前扣除项目比例
![2023小微企业汇算清缴流程(小微企业纳税实操案例)](https://www.achuangye.com/wp-content/themes/justnews/themer/assets/images/lazy.png)
1.5企业所得税税前不得扣除项目汇总
![2023小微企业汇算清缴流程(小微企业纳税实操案例)](https://www.achuangye.com/wp-content/themes/justnews/themer/assets/images/lazy.png)
二、2023小微企业所得税汇算清缴申报表填报
![2023小微企业汇算清缴流程(小微企业纳税实操案例)](https://www.achuangye.com/wp-content/themes/justnews/themer/assets/images/lazy.png)
三、2023小微企业所得税汇算清缴申报表填报实操案例
![2023小微企业汇算清缴流程(小微企业纳税实操案例)](https://www.achuangye.com/wp-content/themes/justnews/themer/assets/images/lazy.png)
![2023小微企业汇算清缴流程(小微企业纳税实操案例)](https://www.achuangye.com/wp-content/themes/justnews/themer/assets/images/lazy.png)
![2023小微企业汇算清缴流程(小微企业纳税实操案例)](https://www.achuangye.com/wp-content/themes/justnews/themer/assets/images/lazy.png)
![2023小微企业汇算清缴流程(小微企业纳税实操案例)](https://www.achuangye.com/wp-content/themes/justnews/themer/assets/images/lazy.png)
![2023小微企业汇算清缴流程(小微企业纳税实操案例)](https://www.achuangye.com/wp-content/themes/justnews/themer/assets/images/lazy.png)
![2023小微企业汇算清缴流程(小微企业纳税实操案例)](https://www.achuangye.com/wp-content/themes/justnews/themer/assets/images/lazy.png)
![2023小微企业汇算清缴流程(小微企业纳税实操案例)](https://www.achuangye.com/wp-content/themes/justnews/themer/assets/images/lazy.png)
本案例涉及年度申报表表单填报详情