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一、案例介绍(一)案例基本情况B公司是A集团公司(母公司)所属全资子公司,现有职工100人,拥有资产总额:账面价值为2000万元(与计税基础相同),其中:存货350万元、应收账款100万元、土地使用权300万元、固定资产1200万元(房屋原值1000万元、累计折旧200万元、机器设备原值500万元、累计折旧100万元)、增值税留抵税额50万元;评估价值为2500万元,其中:土地使用权600万元、房屋1000万元、其他资产
I. Introduction to the Case (I) Basic Information of Case B Company B is a wholly-owned subsidiary of Group A Company (parent company), with 100 employees and total assets of RMB 20 million (same as the tax base) Including: inventory 3.5 million yuan, accounts receivable 1 million yuan, 3 million yuan land use rights, fixed assets 12 million yuan (the original value of 10 million yuan house, the accumulated depreciation of 2 million yuan, the original value of 5 million yuan of machinery and equipment, the cumulative Depreciation of 1 million yuan), value-added tax allowance of 500,000 yuan; assessment value of 25 million yuan, of which: 6 million yuan land use rights, housing 10 million yuan, other assets