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什么是装修的残值

浏览：45次 | 提问时间： 07-31 11:44

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6个答案

我是个懒怪人 07-31 11:45

我不知道！做任务呢！见谅!

活埋真心 07-31 11:54

装饰装潢附属物也是拆迁补偿的一部分

我嫉妒雨水能觸摸你的肌膚 07-31 12:02

税法规定 房屋建筑物折旧年限不低于20年，残值率不低于5% 。会计上如果属于自建新建房并在投入使用前的装修，应记入房屋价值，否则可以记入长期待摊费用或者一次性记入费用（有些企业对于大额装修费也是记入固定资产不留残值按照5年摊销的），税务上按照5年摊销。内资：国税发(2000)84号《企业所得税税前扣除办法》第三十一条 纳税人的固定资产修理支出可在发生当期直接扣除。纳税人的固定资产改良支出，如有关固定资产尚未提足折旧，可增加固定资产价值；如有关固定资产已提足折旧，可作为递延费用，在不短于5年的期间内平均摊销。符合下列条件之一的固定资产修理，应视为固定资产改良支出：（一）发生的修理支出达到固定资产原值20％以上；（二）经过修理后有关资产的经济使用寿命延长二年以上；（三）经过修理后的固定资产被用于新的或不同的用途。外资：国税函〔2000〕704号：一、外商投资企业和外国企业发生的房屋装修费，凡房屋产权属于本企业拥有的，其投入使用前所发生的房屋装修费，应并入房屋价格，按照税法所规定的房屋固定资产折旧年限计提折旧；房屋投资使用后所发生的房屋装修费，可在房屋重新装修后投入使用的次月开始，按5年平均摊销。二、外商投资企业和外国企业发生的房屋装修费，凡房屋产权不属于本企业的，可在房屋装修后投入使用的次月开始，按5年平均摊销。

怪邻居 07-31 12:10

按合同原定，可以折价，营业损失属于间接损失法律不支持。

胃病不及你 07-31 12:18

出租人当然可以要求解除租赁合同并同时要求承租人赔偿损失。《最高*法院关于审理城镇房屋租赁合同纠纷案件具体应用法律若干问题的解释》第七条规定：承租人擅自变动房屋建筑主体和承重结构或者扩建，在出租人要求的合理期限内仍不予恢复原状，出租人请求俯肌*可鄢玖碉雪冬磨解除合同并要求赔偿损失的，*法院依照合同法第二百一十九条的规定处理。

強顔歡笑 07-31 12:27

预计有净残值就计提，我就按季分摊，每年的分摊额肯定是一定的。2，到期后即走人，相信没有把装修的材料拆了卖光收钱再走人，没有就不能提、装修费用可以按期分摊，但不应给所得税汇算清缴带来麻烦。租了人家的房子，但我一季度做一次账，你喜欢怎么分摊就怎么分摊，所以净残值变价收益估计你也是拿不到了，怎么方便怎么分摊，所以不用计提净残值。3、分摊年限在以下三个年限中选择个最短的年限分摊我也凑个热闹吧1

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