问题已解决
稅法550題第270題 老師您好,270題第(1)小問(wèn):自產(chǎn)產(chǎn)品對(duì)外投資視同銷(xiāo)售,售價(jià)500萬(wàn),成本320萬(wàn),應(yīng)納稅所得500-320=180萬(wàn)。企業(yè)分5年均勻確認(rèn)所得,本年應(yīng)確認(rèn)36萬(wàn)。但企業(yè)未對(duì)該業(yè)務(wù)做任何賬務(wù)處理,應(yīng)納稅所得額不應(yīng)該調(diào)增36萬(wàn)嗎?為何是180-36萬(wàn)=144萬(wàn)呢?
FAILED
FAILED



180分5期攤銷(xiāo),當(dāng)期只確認(rèn)36的應(yīng)納稅所得額,所以是從180調(diào)減到36,當(dāng)期需調(diào)減144.
2022 08/13 16:31

lxmcyu 

2022 08/13 17:01
其實(shí)我的疑問(wèn)點(diǎn)在于:題目中說(shuō)“企業(yè)未做任何賬務(wù)處理”,意思就是企業(yè)未予以視同銷(xiāo)售,也未確認(rèn)180萬(wàn)的應(yīng)納稅所得。
那么當(dāng)期應(yīng)確認(rèn)的36萬(wàn)應(yīng)納稅所得,不是從0調(diào)增到36萬(wàn)嗎?是調(diào)增36萬(wàn)。

稅法老師 

2022 08/13 18:17
未確認(rèn)180萬(wàn)元,所以需要先確認(rèn)收入180萬(wàn)元,然后調(diào)減應(yīng)納稅所得額
