问题已解决
无形资产发生的差异是可抵扣37.5,可抵扣是账面价值小于计税基础,应纳税所得额不是应该调增吗?答案怎么是减的???
![](https://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
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你好!是资料4吗?发一下解析过来看看怎么调减的?
2024 03/21 15:27
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84785028 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 03/21 15:29
答案是账面价值=60-10=50
计税基础=60×1.75-10×1.75=87.5
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84785028 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 03/21 15:31
所以答案应纳税所得额调减了37.5
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84785028 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 03/21 15:33
我就不理解账面价值小于计税基础,不是应该调增吗
![](https://pic1.acc5.cn/009/18/11/88_avatar_middle.jpg?t=1651203224)
耿老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 03/21 15:36
应纳税所得额调减了37.5就是减少了应纳税额,调增了费用
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84785028 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 03/21 15:38
不懂啊啊???
![](https://pic1.acc5.cn/009/18/11/88_avatar_middle.jpg?t=1651203224)
耿老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 03/21 15:40
你好!税务上允许你税前扣除的金额比你账上的多,按税务局金额计算不就是增加费用减少利率了?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84785028 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 03/21 15:51
实操更不懂