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老師,購入汽車一臺(tái)40萬想稅前一次性扣除,會(huì)計(jì)上作賬需要提凈殘值嗎
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您好,這個(gè)根據(jù)你們的規(guī)定和以前的方式處理,沒有強(qiáng)制規(guī)定。
2024 05/12 15:44
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2024 05/12 16:01
如果提殘值,稅前一次性扣除按全額40萬扣,還是按扣除殘值后的扣
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2024 05/12 16:04
你好,一次性扣除是40萬,與會(huì)計(jì)入賬沒關(guān)系
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2024 05/12 16:27
那填年報(bào)資產(chǎn)折舊,攤銷及納稅調(diào)整明細(xì)表時(shí)財(cái)務(wù)賬折舊折完后賬載累計(jì)折舊攤銷額和稅收累計(jì)折舊攤銷額不等,差額是殘值額,這個(gè)不用管唄
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2024 05/12 16:38
稅法方面已經(jīng)一次性扣除了,因此最終的差額就是凈殘值,等你處置了就平了
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