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企业在生产经营活动中,处置存货的情形大致可分为三种:一是存货因贬值而进行变卖;二是存货因超过保质期进行销毁;三是存货因管理不善而发生霉烂变质、丢失、被盗。笔者对这三种情形的企业所得税处理和增值税处理进行分析:一、企业所得税处理方式(一)正常生产经营活动中的存货贬值进行变卖发生的损失企业所得税处理方式1.法规依据:《企业资产损失所得税税前扣除管理办法》(国家税务总局公告2011年第25号,以下简称“25号公
Enterprises in the production and business activities, the disposal of inventory can be broadly divided into three types: First, due to the devaluation of inventory for sale; Second, the inventory over the shelf life due to destruction; Third, inventory due to mismanagement and mildew metamorphosis, loss, was Pirates. The author of these three cases of enterprise income tax treatment and value-added tax analysis: First, the corporate income tax treatment (A) normal production and business activities in the inventory devaluation of the loss occurred Enterprise income tax treatment 1. Legal basis: ”Enterprise Asset Liabilities Income Tax Deduction before the Administrative Measures for Taxes “(State Administration of Taxation Announcement No. 25 of 2011, hereinafter referred to as” No. 25