问题已解决
老師,內部研發(fā)無形資產形成的資本化支出,產生可抵扣暫時性差異,不確認遞延所得稅;內部研發(fā)無形資產形成的費用化支出,既不產生可抵扣暫時性差異,又不確認遞延所得稅,是吧
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你好,內部研發(fā)無形資產形成的資本化支出,不會產生可抵扣暫時性差異的,不確認遞延所得稅
2020 08/24 09:03
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2020 08/24 09:08
企業(yè)自行研發(fā)形成的無形資產的賬面價值小于計稅基礎形成的可抵扣暫時性差異不確認遞延所得稅資產,因為初始確認時不影響會計利潤也不影響應納稅所得額。
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2020 08/24 09:09
這是題庫里老師的講解
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2020 08/24 09:15
形成可抵扣暫時性差異
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2020 08/24 09:34
老師,您還在嗎
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2020 08/24 10:56
由于自行研發(fā)無形資產的確認,不是產生于企業(yè)合并交易,同時在確認時既不影響會計利潤也不影響應納稅所得額,所以按照所得稅準則的規(guī)定,不確認有關暫時性差異的所得稅影響。
是有形成可抵扣暫時性差異的可能
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2020 08/24 10:58
可能是什么情況
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2020 08/24 11:07
比如為開發(fā)無形資產發(fā)生的固定資產折舊,會計折舊方法和稅法方法不同產生的暫時性差異,因為計入成本不影響損益,所以不確認遞延
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