Introduction: After the company closes down because of managing not to be pooh-poohed or be being cancelled, how is asset handled? Small make up is telling about a key for everybody a company after cancelling, give how to delay income tax asset to deal with? This computation formula included below this, and all content of enterprise liquidation earning!
After is the company cancelled, give how to delay income tax asset to deal with?
The enterprise liquidates the computation of earning:
1, the income tax processing that the enterprise liquidates includes the following content:
(1) total assets all should is worth by alterable present price or trade the price, affirm asset makes over earning or loss;
(2) affirms creditor's rights clears, the earning of debt pay off or loss;
(3) change manages business accounting principle continuously, undertake handling; to be carried beforehand or treating the cost of booth property
(4) offsets loss lawfully, liquidate earning; certainly
(5) is calculated and pay liquidates income tax;
(6) is affirmatory but to partner distributive the rest belongings, deal with dividend to wait.
2, the total assets of the enterprise shows value changeably or trade the price, cost of the plan tax base of deduction asset, liquidation, relevant duty is expended, add the increase and decrease of debt pay off remaining sum after, to liquidate earning.
Contrast wealth tax [: of 2009]60 sign language? Hou astounded does that Hou door Mei collect attacks Man of willful dumpling?
Liquidate earning
The total assets of = enterprise shows value changeably or trade the price - the plan tax base of asset - liquidation cost - relevant duty is expended + increase and decrease of debt pay off - make up for spend deficit with the year before last year.
Among them:
(The plan tax base of debt of = of increase and decrease of 1) debt pay off - of debt repay actually amount. Plus is accrual, negative number is a loss.
(The relevant duty that the relevant tax cost in 2) formula is an enterprise to happen in liquidating a process is expended, do not include a company year owes tax before.
Need an attention is, there are two extraordinary items to need to pay close attention to in company balance sheet, one is to give delay income tax capital fund, one is to give delay income tax to be in debt. When computational enterprise liquidates earning, it is the alterable present price that uses capital fund directly be worth or trade the plan tax base of the asset with subtractive price, is not Zhang face value. Accordingly, give delay income tax capital fund or be in debt to had turned actually answered. So, this asset or when be in debt to liquidate earning in computational enterprise, need not consider.
If be a foundation with company assets or indebted Zhang face value,computation liquidates earning, the total assets that liquidates earning = company shows value changeably or trade the price - the Zhang face value of asset - liquidate charge - relevant duty is expended + the Zhang face value of debt - of debt repay actually amount - make up for before year
After is the company cancelled, give how to delay income tax asset to deal with? Above paragraphs is small this content that writes the introduction introduces this simply first, company earnings arrives first this, the content of more enterprise income tax, ask those who pay close attention to accounting hall to update!
