問題已解決
匯算清繳時(shí)500W元以下固定資產(chǎn)加速折舊是指當(dāng)年購(gòu)置的新設(shè)備,包含以前年度購(gòu)買且正常折舊的固定資產(chǎn)
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你好,是加速折舊的固定資產(chǎn),正常折舊的不需要填寫固定資產(chǎn)加速折舊表
2023 03/23 15:28
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84785002 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 03/23 15:30
我是說比如本年我成本不夠,想把前年買的固定資產(chǎn)一次折舊了就不用交稅了可以嗎?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 03/23 15:30
你好,前年買的固定資產(chǎn),之前是按直線法計(jì)提折舊嗎??
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84785002 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 03/23 15:31
加速折舊的固定資產(chǎn)只能是本年買的新固定資產(chǎn)還是包含以前年度購(gòu)入固定資產(chǎn)
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84785002 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 03/23 15:32
是按直線法計(jì)提折舊
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 03/23 15:34
你好,既然之前是按直線法計(jì)提折舊,那去年就不能改成一次性計(jì)提折舊的?
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84785002 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 03/23 15:35
做賬時(shí)是不能改,匯算清繳時(shí)可以加速折舊嗎
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 03/23 15:35
你好,賬面沒有加速折舊,匯算清繳的時(shí)候也不應(yīng)當(dāng)填寫一次性計(jì)提折舊的?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785002 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 03/23 15:40
我理解的是新購(gòu)買的固定資產(chǎn)賬面上正常折舊,匯算清繳時(shí)可以一次性扣除,以后年度匯算清繳時(shí)進(jìn)行調(diào)增吧。您意思是當(dāng)年直接將200W的固定資產(chǎn)計(jì)入管理費(fèi)用或成本,匯算一次性計(jì)提折舊?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 03/23 15:40
你好,匯算清繳想一次性扣除,會(huì)計(jì)上也需要一次性計(jì)提折舊才是的?
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