当前位置:财税问题 >
實(shí)務(wù)
问题已解决
老師你好,想問(wèn)您一個(gè)劃撥資產(chǎn)問(wèn)題,十分著急。就是子公司給母公司劃撥固定資產(chǎn)要不要計(jì)稅?賬務(wù)上咱處理?怎么做憑證,及那個(gè)科目謝謝



你好,是有償?shù)倪€是無(wú)償?shù)??是?dú)立核算的還是非獨(dú)立核算的
2020 04/23 08:22

84785012 

2020 04/23 08:58
無(wú)償劃撥按多少繳納.按原值入賬還是賬面價(jià)值.怎么做憑證

樸老師 

2020 04/23 09:03
借:固定資產(chǎn)清理
累計(jì)折舊
固定資產(chǎn)減值準(zhǔn)備
貸:固定資產(chǎn)
借:營(yíng)業(yè)外支出
貸:固定資產(chǎn)清理
固定資產(chǎn)的處置,必須通過(guò)“固定資產(chǎn)清理”科目進(jìn)內(nèi)行核算的。

樸老師 

2020 04/23 09:03
母公司按照子公司的賬面剩余價(jià)值入賬

84785012 

2020 04/23 12:29
我是母公司.那稅務(wù)方面呢用不用繳稅?這是作為出售嗎

樸老師 

2020 04/23 12:39
母公司算出售的,做營(yíng)業(yè)外支出,交所得稅

84785012 

2020 04/23 13:34
資產(chǎn)在子公司 劃轉(zhuǎn)母公司.如果是子公司的資產(chǎn) 母公司算回購(gòu)對(duì)吧 如果是無(wú)償劃轉(zhuǎn)屬于捐贈(zèng)要交所得稅對(duì)不

樸老師 

2020 04/23 13:39
是的,算是回購(gòu)的,是的,交所得稅

84785012 

2020 04/23 14:20
現(xiàn)在目前公司處于合并移交狀態(tài),那之前的母公司欠子公司的借款是不是也得處理 ,能不能出一個(gè)什么支撐的東西。

樸老師 

2020 04/23 14:24
是的,如果合并的話直接抵消就行了

84785012 

2020 04/23 14:51
你好老師:不是合并子母公司而是子公司要跟別人合并 我賬上現(xiàn)在不知道咋處理

84785012 

2020 04/23 14:59
你好老師:不是合并子母公司而是子公司要跟別人合并 我賬上現(xiàn)在不知道咋處理?怎么做賬?

樸老師 

2020 04/23 14:59
那就還錢,清賬,不還的話就按照現(xiàn)在賬上的數(shù)據(jù)合并

84785012 

2020 04/23 15:17
老師:如果就以固定資產(chǎn)為例,如果母公司出一份資產(chǎn)劃撥協(xié)議,雖然文件上是劃撥給了母公司,但是賬務(wù)還要走程序是嗎?

樸老師 

2020 04/23 15:23
是的,需要走程序的哦
