问题已解决
實行小企業(yè)會計準則,出售固定資產(chǎn)后在資產(chǎn)負債表固定資產(chǎn)原價欄是填出售前的原價還是填原來的固定資產(chǎn)原價-出售價格后的金額填
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期末余額
填原來的固定資產(chǎn)原價-出售價格后的金額填
2023 05/30 13:37
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2023 05/30 13:44
但是我在做匯算清繳時,風險提示資產(chǎn)負債表顯示的固定資產(chǎn)原價與所得稅匯算表中資產(chǎn)折舊納稅調(diào)整表的資產(chǎn)原值不一致,這個有影響嗎
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郭老師 
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2023 05/30 13:47
你好,可以忽略這個差異的。
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2023 05/30 13:48
因為在填A105090報表時,如果按減少后的固定資產(chǎn)填原值,報表會不平會不允許提交,所以這個表我就是按減少前的原值填寫的。謝謝老師!
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郭老師 
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2023 05/30 13:51
你有處置損失嗎?處置損失才填寫105090這個表格。
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2023 05/30 13:53
有的,A105080和A105090我都填了。這樣對嗎老師
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郭老師 
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2023 05/30 13:55
105080已經(jīng)出售了的,不需要再填寫了,
105090有處置損失的需要。
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2023 05/30 13:56
老師,請問平時處置固定資產(chǎn)產(chǎn)生損失的當期需要向稅務(wù)報備嗎?
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郭老師 
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2023 05/30 13:57
不用的,這個不用報備。
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