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在企业所得税汇算清缴代理过程中,有些涉税代理人员,对于制造业暂时性停工期间发生的生产机器设备折旧费用,要求客户进行纳税调整,增加当期应纳税所得额计算缴纳企业所得税。笔者认为这种做法不妥。笔者在实务中是这样处理的:制造业暂停生产期间生产部门的固定资产(含机器设备)折旧费用,凡是计入“制造费用”科目的,作为停工损失保留在在产品成本中的,不作纳税调整处理;凡是计入企业期间费用——管理费用中的,要作纳税调整处理,调
In the process of agency settlement of enterprise income tax, some tax-related agents, for the production of equipment during the temporary suspension of manufacturing depreciation costs, require customers to pay tax adjustments, increase the current taxable income to calculate and pay corporate income tax. I think this is wrong. In practice, the author takes the following measures: The manufacturing industry depreciates the depreciation expenses of fixed assets (including machinery and equipment) in the production sector during the production period, and those items that are included in the “manufacturing expenses” account and are kept in the product cost as suspension losses. Not for tax adjustment; all included in the enterprise during the cost - management fees, tax adjustments to be adjusted