問題已解決
請問房子100萬買進,發(fā)票100萬,評估價120,那多出的20萬能入賬作為資產(chǎn)嗎
![](https://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
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![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
你好,評估的金額不做賬,那個是虛的
2023 09/15 17:42
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84784956 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 09/15 17:44
為啥我看到學(xué)堂會入在資本公積呢
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 09/15 17:46
你要考慮后期的稅,房產(chǎn)稅的原值虛高,資本公積還要交印花稅
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84784956 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 09/15 17:53
印花稅幾個點呢,那虛的這20萬不能入賬嗎?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84784956 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 09/15 17:53
還是說考慮到稅會增加才不入呢
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 09/15 17:54
印花稅是0.025%的稅率,房產(chǎn)稅是1.2%
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84784956 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 09/15 18:01
房產(chǎn)稅不是按100萬的價值交嗎
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 09/15 18:03
關(guān)鍵是你按評估價做了120就是按120
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84784956 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 09/15 18:05
那就是這20萬是可以入賬,那憑證是什么呢
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 09/15 18:06
就是尼的資產(chǎn)評估報告
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84784956 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 09/15 18:09
那分錄就是借:資產(chǎn),貸銀行存款和資本公積對吧
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 09/15 18:11
是的,就是那樣做的哈
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