论文部分内容阅读
近年来,随着中国人民生活水平的不断提高,人们无论对居家还是社会环境都日益重视起来,一些企业对厂区内的环境保护也越来越重视,同时也为提升企业形象,企业往往会从市场上购进价值不菲的花草、树木,有些企业购买的花草树木价格昂贵,甚至有的名贵花草树木动辄上百万。那么,从会计的角度来看应当如何进行会计处理呢?购买花草树木取得的进项税税额能否抵扣?支付花草树木的费用如何在企业所得税税前进行扣除?本文结合现行有关财税政策对这些涉税处理情况一一进行了分析。
In recent years, with the continuous improvement of living standards of the Chinese people, people pay more and more attention to both home and social environment. Some enterprises attach more and more importance to the environmental protection in the factory area. At the same time, to enhance their corporate image, The market to buy valuable flowers, trees, trees and trees bought by some companies are expensive, and even some flowers and trees at your fingertips millions. Then, from an accounting point of view should be how to deal with accounting? Purchase of flowers and trees to get the input tax can deduct? How to pay the cost of flowers and trees in the enterprise income tax deduction? This article combined with the current tax policy for these Tax-related cases were analyzed.