问题已解决
老師,經(jīng)濟(jì)法:房屋建筑物未使用也可折舊稅前扣除,房屋建筑以外未使用不可折舊稅前扣除;實(shí)務(wù):房屋建筑閑置不折舊,房屋建筑以外設(shè)備閑置也折舊。對(duì)嗎?有點(diǎn)混了
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你好;? ??根據(jù)《企業(yè)所得稅法》第十一條規(guī)定,房屋、建筑物以外未投入使用的固定資產(chǎn)不得計(jì)算折舊扣除。也就是說,房屋、建筑物即便未投入使用,也是可以計(jì)算折舊扣除的。? ?而針對(duì)折舊的;? ?是的; 對(duì)的哈? ?
2022 07/25 10:14
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2022 07/25 10:19
老師,那我的說法對(duì)嗎?經(jīng)濟(jì)法和實(shí)務(wù)的
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2022 07/25 10:23
?你好;1.經(jīng)濟(jì)法這個(gè)是對(duì)的哈 2;? 后面的 房屋建筑物要折舊哈;? ? ? 也就是說??除房屋之外? 其他固定資產(chǎn)閑置不用的,不需要再計(jì)提折舊.而房屋不管閑置還是不閑置都要計(jì)提折舊.
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2022 07/25 10:49
實(shí)務(wù)中除了滿足條件可以不折舊,其他情況不管閑置還是不閑置都要折舊,對(duì)吧老師?
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2022 07/25 10:51
我上邊說的不對(duì),實(shí)務(wù)中,房屋不管閑置不閑置要折舊,房屋建筑以外除了滿足不折舊條件,其他閑置不折舊,對(duì)嗎老師
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2022 07/25 10:52
你好1. 是的? ? ? 是的; 就是這樣理解的??
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