问题已解决
公司車低于賬面價值轉(zhuǎn)讓給個人了,那企業(yè)所得稅年報中,該固定資產(chǎn)損失是需要填寫到資產(chǎn)損失稅前扣除及納稅調(diào)整明細(xì)表A105090 四、固定資產(chǎn)損失一欄嗎?
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?你好;? 是的;? ?要填寫的; 你要合理哈;? 這幾天 有學(xué)員都反映 低價銷售車輛? ?造成稅務(wù)局查賬補稅的情況。? ??
2022 04/27 11:20
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2022 04/27 12:00
好的 資產(chǎn)損失直接計入本年損益金額是填該車輛賬面凈值減去資產(chǎn)處置收入,資產(chǎn)計稅基礎(chǔ)是填該車輛的原值,是這樣填嗎?
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2022 04/27 12:13
?你好 ;? ? 是的 。 對的哈? ? ;是的??
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2022 04/27 12:24
那填出來后面是納稅調(diào)減 金額是已折舊金額,這樣有問題嗎?
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2022 04/27 12:26
?你好;? ? ? 你們 如果確實是合理轉(zhuǎn)讓; 就不會調(diào)整金額的? ?
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2022 04/27 12:35
轉(zhuǎn)讓價低于賬面價值了,那不屬于合理轉(zhuǎn)讓,那我該怎么填呢
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2022 04/27 12:41
?你好 ;? ? ?那你就按照你現(xiàn)在發(fā)生的金額寫 ;? 不合理稅務(wù)局到時會找你的;? ;已經(jīng)轉(zhuǎn)讓了按你? 原值 計入? 資產(chǎn)計稅基礎(chǔ)欄次去 ; 正常寫? ? ;把你們的資產(chǎn)處置損益科目的發(fā)生的金額計入損失? ??
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2022 04/27 12:56
那我不調(diào)減行不行,資產(chǎn)計稅基礎(chǔ)填賬面凈值,這樣調(diào)整金額就顯示為0
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2022 04/27 13:00
?你好 ;? ? 如果你不調(diào)整? 可以 ;按照賬上數(shù)據(jù)寫; 你就當(dāng)成了? ?是合理的金額轉(zhuǎn)讓;但是如果稅務(wù)局有疑問的;? 你要提供依據(jù)解釋; 避免補稅哈? ?
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2022 04/27 13:07
好的 明白了 謝謝啦,再請問下資產(chǎn)折舊攤銷及納稅調(diào)整明細(xì)表中,這個已處理的汽車原值和折舊額就不用算在這個表里面了吧?
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2022 04/27 13:07
你好;? ?是的。 就不用了? ??
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