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老師,為什么研發(fā)支出既不影響會(huì)計(jì)利潤(rùn)也不影響應(yīng)納稅所得額?
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同學(xué)你好
這里是形成的初始成本,還沒(méi)有提現(xiàn)到利潤(rùn)表上,不會(huì)影響應(yīng)納稅所得額和會(huì)計(jì)利潤(rùn)
2020 12/01 09:33
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2020 12/01 09:35
為什么形成應(yīng)納稅暫時(shí)性差異而不確認(rèn)遞延所得稅負(fù)債?
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2020 12/01 09:37
初始成本什么意思?
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2020 12/01 09:39
同學(xué)你好
有些情況下,雖然資產(chǎn)、負(fù)債的賬面價(jià)值與其計(jì)稅基礎(chǔ)不同,產(chǎn)生了應(yīng)納稅暫時(shí)性差異,但出于各方面考慮,企業(yè)會(huì)計(jì)準(zhǔn)則中規(guī)定不確認(rèn)相應(yīng)的遞延所得稅負(fù)債,
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2020 12/01 09:41
老師,能解釋得詳細(xì)一點(diǎn)嗎?
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2020 12/01 09:46
初始成本就是初始投資成本是指取得投資時(shí)實(shí)際支付的全部?jī)r(jià)款,包括稅金、手續(xù)費(fèi)等相關(guān)費(fèi)用
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