问题已解决
公司賬面挖掘機,壓路機,裝載機等固定資產(chǎn)原值355萬,截止18年一共累計折舊了48.6萬,具說這些設(shè)備都已沒有了,也沒有經(jīng)過報廢處理?,F(xiàn)在寫了一份“關(guān)于以前設(shè)備報廢處理議案”領(lǐng)導簽字后,分錄,借累計折舊48.6萬,固定資產(chǎn)清理306.4萬,貸固定資產(chǎn)355萬,公司損失,借營業(yè)外支出306.4萬,貸固定資產(chǎn)清理306.4,是這樣嗎?
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你好,同學,分錄處理對的
2019 12/24 12:20
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2019 12/24 12:22
營業(yè)外支出是不是所得稅匯算時要調(diào)增出來?
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2019 12/24 12:23
可不可以直接將營業(yè)外支出科目寫成借“本年利潤”
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2019 12/24 12:27
不需要調(diào)整
你這個是正常報廢,可以稅前扣除
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2019 12/24 12:36
資產(chǎn)報廢是不是要報稅務(wù)機關(guān)審批,我們的金額比較大,幾百萬
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2019 12/24 12:56
需要的,你需要專項申報,然后就可以稅前扣除
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2019 12/24 13:30
如果稅務(wù)批不下來,就不可以稅前扣除了,那我能不能直接把“營業(yè)外支出”寫成“本年利潤”
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2019 12/24 13:39
寫成本年利潤你依舊不可以減少
你計入營業(yè)外支出沒有問題
只是不通過,你納稅調(diào)整就可以了
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