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甲公司自2022年年初開(kāi)始研發(fā)新專利技術(shù),發(fā)生研究費(fèi)用100萬(wàn)元,開(kāi)發(fā)費(fèi)用500萬(wàn)元(假定其中100萬(wàn)元不允許資本化),專利技術(shù)于2022年7月1日研發(fā)成功,支付注冊(cè)費(fèi)、律師費(fèi)30萬(wàn)元,會(huì)計(jì)和稅法均采用5年期直線法攤銷,假定無(wú)殘值。稅法規(guī)定,費(fèi)用化的研究開(kāi)發(fā)支出按175%稅前扣除,資本化的研究開(kāi)發(fā)支出按資本化金額的175%為基礎(chǔ)確定應(yīng)予攤銷的金額,假定發(fā)生的注冊(cè)費(fèi)、律師費(fèi)不允許加計(jì)攤銷 怎么做所得稅會(huì)計(jì)處理
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您好!加計(jì)扣除只影響所得稅,平常賬務(wù)處理不單獨(dú)確認(rèn)加計(jì)扣除的部分,最后減少所得稅才確認(rèn),
借,應(yīng)交稅費(fèi)
貸,所得稅費(fèi)用
2023 09/18 02:52
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2023 09/18 14:11
賬面價(jià)值和計(jì)稅價(jià)值怎么算
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2023 09/18 14:58
您好!賬面價(jià)值就是你賬上的研發(fā)支出,滿足加計(jì)扣除的這部分,計(jì)稅基礎(chǔ)是賬面價(jià)值的175%
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2023 09/18 15:25
具體的呢?后續(xù)攤銷怎么算
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2023 09/18 20:05
您好!攤銷不考慮加計(jì)扣除,原值530萬(wàn),一般十年攤銷,每年攤銷=530/10
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2023 09/18 20:23
不用按原價(jià)175%攤銷嗎
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2023 09/18 20:26
您好!不用,攤銷是財(cái)務(wù)的賬務(wù)處理,175是稅法的算法,不用把這個(gè)做到賬上的
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2023 09/18 20:40
稅法上怎么算呢
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2023 09/18 20:42
您好!稅法上在計(jì)算所得稅的時(shí)候,算扣除費(fèi)用時(shí),把賬上的攤銷金額在扣減75%,這樣應(yīng)納稅所得額就更少了,那么最后就會(huì)少交稅
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2023 09/18 20:44
計(jì)稅基礎(chǔ)具體咋算
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2023 09/18 20:54
您好!就是賬面價(jià)值中可以加計(jì)扣除的那幾項(xiàng)的合計(jì)數(shù)的175%
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