问题已解决
負(fù)債的計(jì)稅基礎(chǔ)是指負(fù)債的賬面價(jià)值減去未來(lái)期間計(jì)算應(yīng)納稅所得額時(shí)按照稅法規(guī)定可予抵扣的金額。這是什么意思,請(qǐng)解析一下,謝謝
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比如現(xiàn)在有一筆訴訟,估計(jì)要敗訴賠償100萬(wàn),賬面確認(rèn)預(yù)計(jì)負(fù)債 100 如果未來(lái)發(fā)生實(shí)際賠償 那么這個(gè)100萬(wàn)事可以稅前扣除的金額 這是 負(fù)債的計(jì)稅基礎(chǔ)就是100-100=0 賬面價(jià)值 100 計(jì)稅基礎(chǔ) 0
2024 05/11 08:51
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2024 05/11 08:55
哦,就是交稅時(shí)的負(fù)債
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吳衛(wèi)東老師 
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2024 05/11 08:57
也可以這么理解的
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2024 05/11 08:58
謝謝老師,
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吳衛(wèi)東老師 
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2024 05/11 09:05
不客氣希望對(duì)您有所幫助
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