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095.利用地下基础设施形成的停车场所(包括人防和非人防),其成本核算方法能否参照公共配套设施的成本核算方法来处理?答:对于停车场所的两种建造方式适用的核算方法以及计税依据不同:(1)停车场所如果属于单独建造,则作为成本对象进行单
095. Can the cost accounting methods of parking places (including civil air defense and non-civil defense) formed by underground infrastructure be consulted on the cost accounting of public facilities? A: The accounting methods applicable to the two construction methods of parking places and Tax basis is different: (1) parking places if it is a separate construction, as a single cost object