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105.我公司一生产设备使用年限为10年,因市场关系才用3年就被淘汰,现该设备被封存。账上已不再计提折旧,做的是资产减值损失,请问该资产减值损失能否套用法定资产损失,去税局备案,在所得税前扣除?另外该业务是否需要做增值税进项税额转出处理?答:(1)资产减值损失是指企业在资产负债表日,经过对资产的测试,判断资产的可收回金额低于其账面价值而计提
105. My company a production equipment service life of 10 years, because of the market relationship with only 3 years to be eliminated, the equipment is now sealed. The account is no longer accrued depreciation, is the impairment loss of assets, will the asset impairment losses apply the statutory asset losses, the tax office for the record, deducted before income tax? In addition the business need to do VAT (1) Impairment loss of assets refers to that on the balance sheet date, the enterprise tests the assets to determine if the recoverable amount of assets is lower than the book value