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房地產(chǎn)企業(yè)購(gòu)買土地繳納的印花稅計(jì)入稅金及附加還是開(kāi)發(fā)成本
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執(zhí)行《企業(yè)會(huì)計(jì)準(zhǔn)則(2006)》的房地產(chǎn)企業(yè)取得土地使用權(quán)時(shí)繳納的印花稅列入管理費(fèi)用;執(zhí)行《小企業(yè)會(huì)計(jì)準(zhǔn)則》的房地產(chǎn)企業(yè)取得土地使用權(quán)時(shí)繳納的印花稅計(jì)入稅金及附加。
2021 11/27 14:23
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2021 11/27 14:24
契稅和耕地占用稅可以計(jì)入開(kāi)發(fā)成本吧
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2021 11/27 14:25
對(duì),這倆是入開(kāi)發(fā)成本的
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