问题已解决
資料3投資性房地產(chǎn)計(jì)稅基礎(chǔ)不應(yīng)該是成本2800嗎,為什么答案是3000啊
FAILED
FAILED
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同學(xué),你好
你是說資料三?
賬面2700,計(jì)稅基數(shù)3000,差額300
2024 10/17 11:04
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2024 10/17 11:05
計(jì)稅基礎(chǔ)不應(yīng)該是成本的2800嗎,為什么公允價(jià)值變動的200也算作計(jì)稅基礎(chǔ)里
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2024 10/17 11:09
同學(xué),你好
賬面價(jià)值是公允價(jià)值,計(jì)稅基礎(chǔ)是成本-折舊。
這道題是沒有折舊,所以是成本3000(2800+200)
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2024 10/17 11:10
您也說了計(jì)稅基礎(chǔ)是成本-折舊,這道題成本不就是2800嗎
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2024 10/17 11:12
同學(xué),你好
這道題目問的是當(dāng)期期末應(yīng)確認(rèn)的遞延所得稅費(fèi)用,重點(diǎn)是當(dāng)期,公允價(jià)值變動的200是以前的,因?yàn)楫?dāng)期是3000,題目特別寫(2800+200),就是想要誤導(dǎo)你
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2024 10/17 11:17
資產(chǎn)的計(jì)稅價(jià)格=取得成本-折舊、攤銷,這是教材上寫的,如果說取得成本是3000那就算3000吧,我再問問其他老師
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2024 10/17 11:18
同學(xué),你好
嗯嗯,好的
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