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老師 ,若當(dāng)年研究開(kāi)發(fā)支出500萬(wàn),其中30萬(wàn)予以資本化,截至年底,該研發(fā)資產(chǎn)仍在開(kāi)發(fā)過(guò)程,企業(yè)規(guī)定費(fèi)用化研究開(kāi)發(fā)支出按175%稅前扣除,資本化研究開(kāi)發(fā)支出按資本化金額的175%確定攤銷金額。 則本期應(yīng)調(diào)減的應(yīng)納稅所得額為多少?重在原理為什么?。?!
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您好,調(diào)減的金額是(500-30)*75%
費(fèi)用化的金額加計(jì)扣除75%,資本化金額形成無(wú)形資產(chǎn)后按照175%進(jìn)行攤銷,還在開(kāi)發(fā)階段,沒(méi)有形成無(wú)形資產(chǎn),所以不攤銷
2022 04/11 13:50
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2022 04/11 14:03
那比如形成無(wú)形資產(chǎn)時(shí) 開(kāi)發(fā)結(jié)束 我又得調(diào)減多少啊
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2022 04/11 14:27
形成無(wú)形資產(chǎn)后,調(diào)減無(wú)形資產(chǎn)攤銷的金額*75%
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