問題已解決
政府補(bǔ)助,怎么區(qū)分與收益相關(guān),與資產(chǎn)相關(guān)呀?
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補(bǔ)助的用途不同
與資產(chǎn)相關(guān)的政府補(bǔ)助通常情況下,相關(guān)補(bǔ)助文件會要求企業(yè)將取得的政府補(bǔ)助資金用于購買長期資產(chǎn)。而與收益相關(guān)的政府補(bǔ)助用以補(bǔ)償企業(yè)已發(fā)生或即將發(fā)生的相關(guān)成本費(fèi)用或損失
02/20 06:57
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郭老師 
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02/20 06:57
政府給一筆錢,比如說讓你用在發(fā)工資,這個就是與收益相關(guān)
如果給你們一筆錢,讓你建廠房這個就是與資產(chǎn)相關(guān)了
就是看補(bǔ)助用在具體的那個方面
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84785035 
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02/20 07:02
哪類需要做納稅調(diào)整呀?
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郭老師 
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02/20 07:08
??顚S玫恼a(bǔ)助都需要調(diào)增,你做了固定資產(chǎn),折舊影響損益就要攤銷你的遞延收益了
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84785035 
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02/20 07:09
與收益相關(guān)的補(bǔ)助需要調(diào)整嘛?
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郭老師 
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02/20 07:15
是的
需要
需要調(diào)減的
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