Answer: The fixed assets of investory profit should pay tax. The fixed assets of investory profit should pay enterprise income tax.
Because fixed assets is commonly,won't appear of investory profit, appear investory profit, often be before year appeared gross error, forget enter an item in an account, regard early days accountant as accident so before year profit and loss adjusts business accounting, also do not affect profit of the current year and net gain accordingly so. ?
Basis " company treasurer standard- - 28---Accountant policy, accountant estimation change and accident correct " regulation, the fixed assets of investory profit should regard early days accident as processing, prevent an enterprise to conceal empty to increase profit painstakingly.
Processing of Wu of what method Zhang does the building fixed assets of investory profit press?
The building fixed assets of investory profit makes Zhang Wu processing by the income outside doing business.
After implementing new standard, the accountant business accounting of fixed assets investory profit produced change. Before selling, old standard turns in approval to the investory profit of fixed assets is normally plan into " wait for excessive of processing property damage -- wait for excessive of caustic of processing fixed assets " course, approval transfers after selling, turn from this course " business place income " course.
Press new standard regulation, fixed assets investory profit should be written down as early days accident " year profit and loss is adjusted before " course. Fixed assets investory profit no longer plan enter current increase and decrease, regard the accountant during before as accident however.
According to company treasurer standard (the regulation of 2006) , early days accident, be because was not applied,point to or the mistake is applied following two kinds of information, and financial to early days forms for reporting statistics causes fail to report sth or the fault signs up for: The early days that edit a newspaper anticipates the finance affairs of early days of reliable information; that can be obtained and tries to consider reports approval signs up for the reliable information that when going out, can obtain when financial forms for reporting statistics.
Early days accident includes to calculate investory profit of the effect that mistake of mistake, applied accountant policy, neglect or misinterpret fact, fraud produces and goods in stock, fixed assets to wait normally. Fixed assets investory profit no longer plan enter current increase and decrease, regard early days as accident however, undertake correcting according to relevant provision.
