问题已解决
房開企業(yè)買地交的印花稅計入拿地的成本?
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?稅收法規(guī)?:企業(yè)所得稅法規(guī)定,資本性支出應(yīng)當分期扣除或者計入有關(guān)資產(chǎn)成本。印花稅作為與開發(fā)活動直接相關(guān)的支出,可以視為資本性支出,計入開發(fā)成本?
?會計準則?:新準則應(yīng)用指南規(guī)定,印花稅應(yīng)計入“稅金及附加-印花稅”科目?
2024 11/20 16:11
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2024 11/20 16:13
也就是計算土增時可以扣除印花稅?
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2024 11/20 16:18
是的,就是那個意思的
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2024 11/20 16:19
拿地的印花稅計入土地價款的話,是不是可以加計20%?
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2024 11/20 16:23
沒有那個規(guī)定的哈,直接按土地出讓金的金額*0.05%
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