有冇人可以用中文解釋一下下面條式??
Carrying amount - taxable amount + deductible amount = tax base
條式d字o既中文意思我知道的 ,,
但係佢點解係咁計我唔知道呀...
點解減左taxable又要加返deductible ??
deductibel 又係點解嫁 ??
希望大家幫幫手...
Calculation of tax base
2008-11-14 6:54 pm
回答 (1)
2008-11-17 5:36 pm
✔ 最佳答案
你可以參考香港會計守則第12條有關入息稅(Income Tax)，而裏面有解釋同例子示範。資產或負債的稅基(Tax base of an asset or liability)就是以結餘值(Carrying Amount)減可課稅值(Taxable amount)加稅務可扣減值(Deductible amount)等如稅基。希望幫到你！
收錄日期: 2021-04-30 12:01:24
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20081114000051KK00387