more2019-08-02 18:36:49

A company purchased fixed asset for ￥500,000 on 1 January 2001. It's useful life is 10 years. Use a straight-line method for accounting purposes, but for tax purposes it is using the declining balance method at a rate of 20%. Given a tax rate of 30%, the deferred tax liability at the end of 2003 is closest to: 这里我有点疑惑 折旧不同是影响费用，费用影响利润，但他答案是直接根据资产剩余价格的差值计税。这个事情要怎么理解，如果计税是根据资产净值