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老師,融資租賃的出租方是按實(shí)際利率法確認(rèn)租賃收入的,每期確認(rèn)的金額不同,稅法上確認(rèn)所得稅收入也是按會(huì)計(jì)確認(rèn)的金額納稅嗎,還是說在租賃期內(nèi)均勻確認(rèn)應(yīng)稅收入?
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稅法和會(huì)計(jì)保持一致即可
2022 11/17 21:24
rd7668368 
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2022 11/17 22:47
老師,看一下我這個(gè)分析得對(duì)嗎?
FAILED
松松老師 
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2022 11/17 23:06
可以稅前一次性扣除
rd7668368 
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2022 11/17 23:46
這樣的話,如果是溢價(jià)發(fā)行債券,多收的100也是一次性計(jì)入應(yīng)納稅所得額進(jìn)行納稅,對(duì)嗎~
假如平價(jià)發(fā)行,各種發(fā)行費(fèi)用在會(huì)計(jì)處理上也是計(jì)入利息調(diào)整,按照實(shí)際利率法分期攤銷,所得稅上是不是也可以一次性稅前扣除?
松松老師 
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2022 11/18 20:22
可以一次性稅前扣除
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