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哪位说一下装修费用怎么摊销是多少？是简装还是精装呢？

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哪位说一下装修费用怎么摊销是多少？是简装还是精装呢？

浏览：34次 | 提问时间： 07-17 04:45
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2个答案
阳光微凉 07-17 04:46

装修费用的摊销根据所得税法的规定，一般不低于三年，如果是租赁房屋的装修费，可以在合同约定的剩余租赁期内摊销。经营租入房屋作为办公场所，发生的装修费用，税法的摊销年限是在剩余租期内摊销。企业以经营性租赁方式租用房屋和商品流通企业的自有固定资产发生装璜、装修费用作为长期待摊费用，按租赁有效期限和耐用年限孰短的原则分期摊销。希望对你有帮助。

孤独到底 07-17 04:54

装修费用在会计上作为“长期待摊费用”在收益年度里摊销，在税收上可以作为当期损益处理。装修费由取得营业收入的装修公司交纳营业税。

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