问题已解决
向關(guān)聯(lián)企業(yè)捐贈(zèng)現(xiàn)金300萬,不允許稅前扣除,在計(jì)算確定當(dāng)期所得稅時(shí),應(yīng)該調(diào)增300萬吧?期末確認(rèn)交易性金融資產(chǎn)公允價(jià)值變動(dòng)收益300萬,計(jì)算當(dāng)期所得稅時(shí)會(huì)需要調(diào)減扣除300萬嗎?
FAILED
FAILED
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1.是的,理解正確,要調(diào)增300萬元。
2.是需要調(diào)減300萬,您的理解正確。
2023 02/17 18:10
ly 
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2023 02/17 18:38
交易性金融資產(chǎn)為啥調(diào)減,沒太懂,是因?yàn)椴挥绊懏?dāng)期利潤嗎?
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中級(jí)會(huì)計(jì)實(shí)務(wù)老師 
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2023 02/17 19:50
交易性金融資產(chǎn)公允價(jià)值變動(dòng)損益計(jì)入公允價(jià)值變動(dòng)損益科目,會(huì)增加企業(yè)的利潤,但是稅法上不認(rèn)可,所以計(jì)算應(yīng)納稅所得額時(shí)要納稅調(diào)減
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