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企业在生产经营过程中,往往会发生部分固定资产不需用或者只使用了其中一部分功能的情况。为了对这些闲置和功能使用不足的固定资产进行再利用,提高经济效益,企业常常会将这部分固定资产出售或出租。企业固定资产的出售、出租通常会涉及到有关应交税金的计算及会计核算问题,笔者就此作些探讨。(一)出售固定资产应交税金的计算为了便于企业固定资产出售应交税金的计算,可将企业出售的固定资产分为三大类:(1)房屋及建筑物;(2)游艇、摩托车、应征消费税的汽车;(3)机器设备、其他设备和物品。现按这三类举例说明:1.房屋及建筑物例1.A 厂1997年4月份出售店面营业楼房一座,
In the course of production and operation of an enterprise, it is often the case that some fixed assets do not need to be used or only some of the functions are used. In order to reuse these idle and underutilized fixed assets to improve economic efficiency, companies often sell or lease these fixed assets. The sale and lease of fixed assets in enterprises often involve the calculation of the tax payable and the accounting problems. The author has made some discussion on this. (I) Calculation of tax payable for the sale of fixed assets In order to facilitate the calculation of the tax payable for the sale of fixed assets by enterprises, the fixed assets sold by enterprises can be classified into three categories: (1) houses and buildings; (2) yachts, motorcycles Vehicles, cars subject to consumption tax; (3) Machinery and equipment, other equipment and articles. According to the following three examples: 1. Houses and Buildings Example 1.A Factory sold a storefront business building in April 1997.