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问题
土地需要计提折旧吗
释义
法律分析:
土地不需要进行计提折旧。
法律依据:
《中华人民共和国企业所得税法》 第十一条 在计算应纳税所得额时,企业按照规定计算的固定资产折旧,准予扣除。
下列固定资产不得计算折旧扣除:
(一)房屋、建筑物以外未投入使用的固定资产;
(二)以经营租赁方式租入的固定资产;
(三)以融资租赁方式租出的固定资产;
(四)已足额提取折旧仍继续使用的固定资产;
(五)与经营活动无关的固定资产;
(六)单独估价作为固定资产入账的土地;
(七)其他不得计算折旧扣除的固定资产。
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place where payment is to be made
place where products are delivered
place where products are dispatched
place where property targeted for execution is situated
place where the agent's business office is situated
place where the aircraft first landed
place where the arrest of ship is made
place where the business office of the principal is situated
place where the detainable property is situated
place where the goods are delivered
place where the goods are taken over
place where the lender's business office is situated
place where the main part of legacy is situated
place where the means of communication was registered
place where the people's court of original trial is situated
place where the port is situated
place where the principal business office is situated
place where the principal estate of the deceased is situated
place where the result of a tort took place
place where the ship at collision first arrived
place where the subject matter of an action is situated
place where the unclaimed property is located
place where the warehouseman's business office is situated
placita communia
plagiarism
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更新时间:2025/11/13 3:26:27