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固定资产可以税前扣除吗
释义
法律主观:
意思是指计算所得税时,企业为生产产品、提供劳务、出租或者经营管理而持有的、使用时间超过12个月的,价值达到一定标准的非货币性资产在一次性计入当期成本费用在计算应纳税所得额时扣除,不再分年度计算折旧。
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更新时间:2025/10/18 18:22:11