下列关于固定资产折旧所得税处理的表述中，正确的有（）。 -题库考试答案搜索网

下列关于固定资产折旧所得税处理的表述中，正确的有（）。

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2021-07-17 21:00

A、企业固定资产会计折旧年限如果短于税法规定的最低折旧年限，其按会计折旧年限计提的折旧高于按税法规定的最低折旧年限计提的折旧部分，应调增当期应纳税所得额
B、企业固定资产会计折旧年限如果长于税法规定的最低折旧年限，其折旧应按税法折旧年限计算扣除
C、企业按会计规定提取的固定资产减值准备，不得税前扣除
D、会计按税法规定实行加速折旧的，其按加速折旧方法计算的折旧额可全额在税前扣除

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正确答案

ACD

试题解析

标签：财会金融类税务师税法(一) 税法(二) 涉税服务相关法律财务与会计涉税服务实务第四章企业所得税法

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