问题已解决
非同一控制下免稅合并確認(rèn)的商譽(yù)計(jì)稅基礎(chǔ)是什么?以后期間,商譽(yù)發(fā)生減值的時(shí)候,商譽(yù)的計(jì)稅基礎(chǔ)又是什么?
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你好,同學(xué)。商譽(yù)的計(jì)稅基礎(chǔ)和賬面一致,因?yàn)樗淮_認(rèn)遞延所得稅。
發(fā)生減值,是不考慮減值前的。
2019 09/27 17:59
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2019 09/28 09:18
老師,但是我聽(tīng)課的時(shí)候,老師講商譽(yù)發(fā)生的時(shí)候,計(jì)稅基礎(chǔ)是零,不知道對(duì)不對(duì)?
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陳詩(shī)晗老師 
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2019 09/28 10:48
可以扣除,也就是確認(rèn)遞延所得稅的,計(jì)稅基礎(chǔ)為0是對(duì)的
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2019 09/28 14:24
也就是說(shuō),商譽(yù)發(fā)生的時(shí)候計(jì)稅基礎(chǔ)是零,后期期間發(fā)生減值的時(shí)候,計(jì)稅基礎(chǔ)變?yōu)闇p值前的賬面價(jià)了,是吧?
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陳詩(shī)晗老師 
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2019 09/28 15:48
是的,可以這樣理解
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