初级经济法所得税法律制度15 固定资产折旧抵税

from 2026初级经济法随身听 | 路上听考点到家做真题

【本期主题】透视重资产的"税务杠杆"功能——计税基础的确定（外购：购买价款+相关税费+达到预定用途前支出；自行建造：竣工结算前支出；融资租入：合同约定付款总额/公允价值+相关费用；盘盈：重置完全价值；捐赠/投资/非货币性资产交换/债务重组：公允价值+相关税费）。揭示"次月规则"的现金流卡位战、折旧方法（直线法）、最低折旧年限（房屋20年/飞机火车轮船机器10年/器具家具5年/电子设备3年/汽车4年）的产业设计逻辑。【核心案例】仓库深处盘点出价值几百万未入账机床，如何按重置完全价值确认计税基础？债务重组收到羊驼抵债，为何必须按公允价值而非双方协商价确认计税基础？3月31日vs4月1日投入使用，次月规则如何影响整整一个月的现金流？房屋建筑物未投入使用为何可以折旧但机器设备未投入使用不能折旧？电子设备3年vs器具家具5年vs汽车4年，如何影响企业IT系统vs传统家具的采购决策？

Episode metadata supplied by the publisher feed · Published Apr 6, 2026

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初级经济法所得税法律制度15 固定资产折旧抵税

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