问题已解决
15万以内的小汽车,能不能不入固定资产进行折旧,直接入当期管理费用?
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您好,要先计入固定资产,再折旧的
2023 08/21 13:48
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84784982 
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2023 08/21 13:52
有条优惠政策“新购进设备、器具,价值不超过500万元的,允许一次性计入当期成本费用,在计算应纳税所得额时扣除,不用再分年度计算折旧”,这个意思不是说可以直接计入当期费用,汽车是不可以的吗?
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刘艳红老师 
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2023 08/21 13:53
是一次性抵扣,但做账还是要先入固定资产,你一次折到费用就可以了
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84784982 
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2023 08/21 13:54
好的,谢谢
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刘艳红老师 
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2023 08/21 14:00
不客气,很高兴帮您