Tax Credit 問題

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Alex Tung

2014-08-15 9:29 pm

Income Statement

Sales 412,500
Variable Cost (341,000)
Gross Profit 71,500
Depreciation 40,000
Fixed Cost 55,000
EBIT * (23,500)
Tax (34%) ( 7,990)
Net Income (15,510)

我不明白
該公司有虧損
稅款應該是0
為什麼稅金負數
政府償還稅款給人們？

應該是您有收入，需要繳稅 n% x income
有損失，不需要交稅 tax = 0

* tax credit

更新1:

Gary It is not an error, this is an example in textbook

回答 (1)

Gary

2014-08-15 11:09 pm

✔ 最佳答案

Simple - calculation error (I am not sure about the source of the information. So I can't comment on its accuracy).

Based on tax law of different countries and places, when the company has suffered a net loss (EBIT is negative), the loss will not be assessed as a tax refund. Instead, the net loss may be allowed to carry forward to next year.

So there is no refund due, but a credit.

2014-08-16 02:15:30 補充：
That's strange.

👍 0 👎 0

rhdiddl

2014-08-20 11:55 am

因為有預繳, 會退稅.

👍 0 👎 0

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