企业所得税税负率计算公式

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所得税税负率计算公式

// [应纳税额=营业收入×代扣代缴的营业税*(1－减：免税比例)+应纳税所得额×税率－速算扣除数]

// 公式参考地址：http://www.szsiredirect.org.cn/fk/ndxz/fk_ndxz_detail.jsp?flh=fk_ndxz_zcfg

// 由于此处此处不需要营业税，因此realIncomeTax=netIncome *rateTax-speedCalTax;

// realIncomeTax = surveyFinInf.getNetIncome() * rateTax -

// surveyFinInf.getSpeedCalTax() == null ? 0 : surveyFinInf

// .getSpeedCalTax();

return netIncome * rateTax - speedCalTax;

}

/*

* 根据中央财政拨款营业收入，计算出总收入

*/

private double dealTotalIncome(String surveyYear, SurveyFinancialInfo surveyFinInf) {

double totalincome;

if (surveyYear.equals(new StringBuffer().append(Calendar.getInstance().get(Calendar.YEAR)).toString())) {

totalincome = surveyFinInf.getOperatingIncomeYtd() == null ? 0 : surveyFinInf.getOperatingIncomeYtd()

+ surveyFinInf.getFinaSubsidyYtd() == null ? 0 : surveyFinInf.getFinaSubsidyYtd()

+ surveyFinInf.get {

this.allowIncomeYtd

}

. == null

? 0

: surveyFinInf.getAllowIncomeYtd()

+ surveyFinInf.getOtherIncomeYtd() == null ? 0 : surveyFinInf.getOtherIncomeYtd();

} else {

totalincome = surveyFinInf.getOperatingIncome() == null ? 0 : surveyFinInf.getOperatingIncome()

+ surveyFinInf.getFinaSubsidy() == null ? 0 : surveyFinInf.getFinaSubsidy()

+ surveyFinInf.getAllowIncome() == null ? 0 : surveyFinInf.getAllowIncome()

+ surveyFinInf.getOtherIncome() == null ? 0 : surveyFinInf.getOtherIncome();

}

return totalincome;

}

/*

* 根据中央财政拨款营业收入，计算出净收入

*/

private double dealNetIncome(String surveyYear, SurveyFinancialInfo surveyFinInf) {

double netincome;

// 计算净收入实际为营业收入+中央财政拨款收入-成本费用

if (surveyYear.equals(new StringBuffer().append(Calendar.getInstance().get(Calendar.YEAR)).toString())) {

netincome = (surveyFinInf.getOperatingIncomeYtd() == null ? 0 : surveyFinInf.getOperatingIncomeYtd())

+ (surveyFinInf.getFinaSubsidyYtd() == null ? 0 : surveyFinInf.getFinaSubsidyYtd())

+ (surveyFinInf.getAllowIncomeYtd() == null ? 0 : surveyFinInf.getAllowIncomeYtd())

+ (surveyFinInf.getOtherIncomeYtd() == null ? 0 : surveyFinInf.getOtherIncomeYtd())

- (surveyFinInf.getMainBusinessCostYtd() == null ? 0 : surveyFinInf.getMainBusinessCostYtd());

// + (surveyFinInf.getMainBusinessCostYtd() == null ? 0 :

// surveyFinInf.getMainBusinessCostYtd());

} else {

// netincome = (surveyFinInf.getOperatingIncome() == null ? 0 :

// surveyFinInf.getOperatingIncome())

// + (surveyFinInf.getFinaSubsidy() == null ? 0 :

// surveyFinInf.getFinaSubsidy())

// + (surveyFinInf.getAllowIncome() == null ? 0 :

// surveyFinInf.getAllowIncome())

// + (surveyFinInf.getOtherIncome() == null ? 0 :

// surveyFinInf.getOtherIncome());

// 因为目前仅包含营业收入以及中央财政拨款收入，因此netincome中扣除费用成为负数时不进行扣除

netincome = (surveyFinInf.getOperatingIncome() == null ? 0 : surveyFinInf.getOperatingIncome())

+ (surveyFinInf.getFinaSubsidy() == null ? 0 : surveyFinInf.getFinaSubsidy())

+ (surveyFinInf.getAllowIncome() == null ? 0 : surveyFinInf.getAllowIncome())

+ (surveyFinInf.getOtherIncome() == null ? 0 : surveyFinInf.getOtherIncome())

- (surveyFinInf.getMainBusinessCost() == null ? 0 : surveyFinInf.getMainBusinessCost());

if (netincome < 0) {

netincome = 0.00;

}

}

return netincome;

}

}