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老師,租賃期免了三個(gè)月租金,遞延所得稅資產(chǎn)和遞延所得稅稅負(fù)債確認(rèn)的時(shí)候,是要減掉嗎還是怎么操作?
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同學(xué)你好。租賃收入是按照年收入/租賃時(shí)間來(lái)計(jì)算的。
比如租金300萬(wàn)每月,租一年免2個(gè)月,每個(gè)月租金收入=300*10/12=250萬(wàn)元。
會(huì)稅無(wú)差異的。
2023 12/28 18:02
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2023 12/28 18:03
不是你這樣算的,使用權(quán)資產(chǎn)按現(xiàn)值入賬,有差異,可抵扣暫時(shí)性差異
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2023 12/28 18:09
哦,使用權(quán)資產(chǎn)啊,我以為是短期租賃呢。
利息費(fèi)用確認(rèn)利息費(fèi)用的遞延,折舊確認(rèn)折舊的遞延。分開確認(rèn),最終匯總。
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2023 12/28 18:12
太不專業(yè)了,估計(jì)你對(duì)租賃準(zhǔn)則一竅不通,不要誤導(dǎo)好吶
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2023 12/28 19:04
額……同學(xué)一上來(lái)沒(méi)說(shuō)具體租賃方式,我以為就是小企業(yè)常見(jiàn)普通低值或者短期租賃。
是我回復(fù)了你才和我說(shuō)的是承租人使用權(quán)資產(chǎn)啊。
使用權(quán)資產(chǎn)就是這么做的,要不我給你一道中注協(xié)的例題,你看下,或者你把資料發(fā)我,我給你寫。
你沒(méi)說(shuō)清楚問(wèn)題,不能怪我不專業(yè)吧。
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2023 12/28 19:19
合同是,總共三年,2021年8月1日到2023年8月1日,每年472500,在簽訂合同的7日內(nèi)支付一半,2023-8.1-2024-71,每年491500,每半年付一次,中間免租15921元,請(qǐng)問(wèn)2023年遞延所得稅資產(chǎn)金額和遞延所得稅負(fù)債金額是多少?
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2023 12/28 19:57
收到,不忙時(shí)我做完回復(fù)你。
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2023 12/29 12:31
同學(xué)你好,抱歉今天太忙,你先看下。
沒(méi)給我你們的增量借款利率,我就按6%了,抵押借款差不多也是這個(gè)利率。
你說(shuō)的少1萬(wàn)多那個(gè),我沒(méi)明白具體的,你先看下思路,不行我今天回去再幫你弄。
兩個(gè)遞延最后一匯總,就是當(dāng)期所得稅。
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2023 12/29 16:14
我先看下,稍后回復(fù)
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2023 12/29 16:52
這個(gè)是兩個(gè)使用權(quán)資產(chǎn)
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2023 12/29 16:59
哦,好,你們的增量借款利率有嗎?
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2023 12/29 17:02
年利率4.35%,他這是半年一付
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2023 12/29 17:02
東單那個(gè)有免租期半年
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2023 12/29 17:03
第二個(gè)免租期半年
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2023 12/29 17:07
第二個(gè)免租金額是214285.71,第一個(gè)免租額是15929.64
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2023 12/29 17:28
免租金是付完首期款,付第二期款時(shí),實(shí)際付款額為原租金-免租額?還是怎么個(gè)免法?這個(gè)涉及到折現(xiàn)的問(wèn)題。
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2023 12/29 17:36
這兩個(gè)都是4-6月各減免了三個(gè)月,是付租金時(shí)減了3個(gè)月的,都是這么操作的
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2023 12/29 17:41
老師,減免是這兩個(gè)分錄,辛苦您給做一下,做完正確的話。會(huì)給您一個(gè)大的打賞,祝您元旦快樂(lè)!
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2023 12/29 17:47
額……同學(xué)只是不知道減免怎么做嗎,不用做啊,直接用減免后的去折現(xiàn)就好了,就當(dāng)做是租賃激勵(lì),就行。
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2023 12/29 17:47
你發(fā)的是已經(jīng)減免后實(shí)際支付的是吧
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