问题已解决
有一项投资性房地产,账面价值为3000万元(其中成本2800万元,公允价值变动200万元),期末公允价值为2700万元,这个里面会计计税基础是2700,税法的计税基础应该是成本2800,为什么会是3000呢?
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您好 完整的题干是这个吗
2024 09/12 15:46
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84784967 
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2024 09/12 15:51
对第三小问有疑问
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朱小慧老师 
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2024 09/12 16:00
投资性房地产计税基础应该是2800
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朱小慧老师 
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2024 09/12 16:02
这个题目有点不严谨
投资性房地产计税基础=实际成本-本年折旧
但是题目里面没有折旧
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2024 09/12 16:04
答案是这样的,我听老师说的是税法的计税基础按实际成本来,答案是按的账面成本,里面含公允
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朱小慧老师 
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2024 09/12 16:10
不对 应该是 2800 而且第一个其他债权投资减值形成的递延所得税计入其他综合收益也不形成递延所得税费用