问题已解决
所得稅計稅問題,可以詳細解答么?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
這個題我不太明白,怎樣可以分清楚
FAILED
2021 06/13 17:56
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784989 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 06/13 17:56
應(yīng)納稅暫時差異
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784989 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 06/13 17:57
應(yīng)抵扣暫時差異
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 06/13 17:12
你好,你說的計稅問題,具體是什么問題
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 06/13 17:58
老師給你總結(jié)一下。
1、資產(chǎn)賬面價值大于計稅基礎(chǔ),確認應(yīng)納稅暫時性差異
資產(chǎn)賬面價值小于計稅基礎(chǔ),確認可抵扣暫時性差異
2、負債賬面價值大于計稅基礎(chǔ),確認可抵扣暫時性差異
負債產(chǎn)賬面價值小于計稅基礎(chǔ),,確認應(yīng)納稅暫時性差異
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