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請(qǐng)問(wèn)老師,假如公司2022.08購(gòu)入了一輛汽車(chē)36w,按正常累計(jì)折舊,但是2022年匯算清繳想要將這輛汽車(chē)一次性加速折舊,請(qǐng)問(wèn)匯算清繳報(bào)表上加速折舊的行列該如何填寫(xiě)
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您好,在那個(gè)稅收攤銷(xiāo)額地方,把原值全部填寫(xiě)
2023 05/25 15:43
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2023 05/25 15:47
就是賬載金額那一個(gè)模塊就按正常的年度折舊金額去寫(xiě)就可以,但是稅收金額那里就把原值全部填寫(xiě)上嗎
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2023 05/25 15:47
還是說(shuō)填寫(xiě)的是剩余資產(chǎn)凈額
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2023 05/25 15:53
嗯對(duì),按照原值填寫(xiě)的這個(gè)
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2023 05/25 16:22
了解。那假如22年這樣調(diào)整之后,企業(yè)所得稅發(fā)生了變化,賬務(wù)上需要做什么調(diào)整嗎
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2023 05/25 16:24
這個(gè)是不需要的了,你好的
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2023 05/25 16:31
之前計(jì)提了企業(yè)所得稅,現(xiàn)在因?yàn)橐淮涡约铀僬叟f,企業(yè)所得稅降低了,也不用調(diào)整嗎
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2023 05/25 16:33
不用,這個(gè)是不需要的了
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2023 05/25 16:35
那不是一直掛著一個(gè)應(yīng)交稅費(fèi)--應(yīng)交所得稅?
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2023 05/25 16:36
那個(gè)是到下一年,直接沖銷(xiāo)的了
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2023 05/25 16:57
下一年該怎么沖銷(xiāo)呀?
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2023 05/25 17:09
下一年他自己未分配利潤(rùn)的地方,就不影響這個(gè)差額的了
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2023 05/25 17:22
所以是這個(gè)差額一直不調(diào)整是對(duì)的是嗎
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2023 05/25 17:24
嗯對(duì)是這個(gè)意思的,1沒(méi)錯(cuò)的
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2023 05/25 17:37
好的,謝謝老師
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2023 05/25 17:53
不客氣的,理解了就好
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