论文部分内容阅读
固定资产投资行为不同,适用税率不同,缴纳税额的计算也不同。笔者在审计实务中,发现在适用多种税率情况下,固定资产投资方向调节税计税额的确认及其计算还存在一定的问题,现举例介绍如下:例:某工业企业1995年度向计委、税务等有关部门申请并获准建职工住宅楼三栋,总建筑面积为20000平方米,其中危房改建5000平方米,总投资额为1200万元。其中零税率投资额为300万元,适用5%税率投资额为900万元。该企业于1996年12月办理竣工决算。实际建筑面积为28000平方米,总投资额为2380万元,三栋住
Fixed-asset investment behavior is different, the applicable tax rate is different, and the calculation of tax payment is also different. In the auditing practice, the author found that under the circumstances of applying various tax rates, there are still certain problems in the confirmation and calculation of the tax amount for the adjustment of investment in fixed assets. The example is as follows: Example: A certain industrial enterprise submitted to the Planning Commission in 1995. The taxation and other relevant departments applied for and approved the construction of three residential buildings for employees, with a total construction area of 20,000 square meters, of which the dangerous buildings were rebuilt to 5,000 square meters and the total investment was 12 million yuan. The zero tax rate of investment is 3 million yuan, and the applicable 5% tax rate is 9 million yuan. The company completed the final accounts in December 1996. The actual construction area is 28,000 square meters, the total investment is 23.8 million yuan, and three houses