一、国营企业所得税应纳税额的计算国营企业所得税,是实行按年计算征收的。其应纳所得税额,在《暂行规定》中分为“适用比例税率的”和“适用超额累进税率的”两种计算方法。(一)适用比例税率的国营企业所得税税额的计算。这种计算方法比较简单,不论纳税单位计税所得额的大小,都按一个固定的比例征收。因此,在计算月份、季度或年度应纳所得税额时,只要直接将计税所得额乘以适用税率,得出月份、季度或年度的应纳税额,然后从月份、季度或年度的应纳税额中,减去以前已预交的税款,即可求出当月、季度或年度应补 First, the calculation of state-owned enterprise income tax payable State-owned enterprise income tax is imposed on a yearly basis. The amount of income tax payable, in the “Provisional Regulations” is divided into “two kinds of calculation method ” “and ” application of excess progressive tax rate ". (1) The calculation of the income tax on state-owned enterprises applying the proportional tax rate. This method of calculation is relatively simple, regardless of the size of the tax unit’s taxable income, according to a fixed percentage of levy. Therefore, when calculating the monthly, quarterly or annual income tax payable, simply by multiplying the taxable income directly by the applicable tax rate to derive the tax payable for the month, quarter or year and then the tax payable for the month, quarter or year , Minus the tax already previously paid, you can find the month, quarter or year should make up