Whether the appraised value of fixed assets is included in the income tax paid

According to the Accounting System for Business Enterprises and the Valuation Regulations and other relevant systems, when an enterprise invests abroad, it shall be subject to the appraisal value of the institution with contingent asset appraisal qualification confirmed by the investing parties. Correspondingly, for the value-added value formed by the recognized or appraised value greater than the book value of the fixed asset, the specific accounting treatment is as follows: the "long-term investment" account is debited according to the value recognized by the investment appraisal plus the relevant taxes paid, and the "accumulated depreciation" and "fixed asset impairment provision" accounts are debited according to the accumulated depreciation balance of the asset and the provision for impairment of fixed assetsAt the same time, according to the original value of fixed assets, the "fixed assets" account will be credited, the value-added part will be credited to the "capital reserve———other capital reserve" account, and the relevant taxes and fees paid for the investment activities will be credited to the "bank deposits" and "taxes payable" and other accounts.

According to the provisions of the tax law, the value-added part of fixed assets generated in investment activities is not subject to income tax, but if the investment rights and interests are transferred, the value-added part shall be included in the taxable income of the current year for income tax calculation. In terms of accounting treatment, the income tax paid according to the value-added part shall be debited to the account of "capital reserve ———other capital reserve" and credited to the account of "tax payable ———income tax payable".

It should not be counted.

According to the regulations, the net appreciation of fixed assets that occurs when the assets are cleared and verified shall not be included in the taxable income. Unless otherwise specified, the net income or net loss of property rights transfer incurred by taxpayers in the process of property rights transfer shall be included in the taxable income and shall be subject to enterprise income tax in accordance with the law.

What is the situation of your unit, it depends on the situation.

1. It depends on what kind of assessment value-added it is, and it should be discussed by category, as follows.

2. According to Article 56 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China, "all assets of an enterprise, including fixed assets, biological assets, intangible assets, long-term amortized expenses, investment assets, inventories, etc., shall be calculated on the basis of historical cost.

The term "historical cost" as mentioned in the preceding paragraph refers to the actual expenditure incurred by the enterprise when it acquires the asset.

The tax basis of the assets shall not be adjusted except for the provisions of the competent financial and taxation departments that can recognize the profit or loss" If the enterprise is simply assessed and the ownership of the assets has not been transferred, the enterprise income tax shall not be paid, and the corresponding assets can be depreciated, but the depreciation cannot be deducted before tax.

The appraised value-added amount shall be provided for deferred income tax liabilities at the time of restructuring.

III. 1The appraised value of assets does not affect the corporate income tax in essence, but it can defer the tax.

2.Stamp duty is paid for the appraised value of assets.

If the property is appraised and value-added, you will also have to pay more property tax.

3.The increase in asset appraisal and the increase in individual share capital is subject to individual income tax.

4.Asset impairment will reduce the prepayment of corporate income tax and will have no impact on other taxes.

Legal analysis: The part of the individual (natural person, the same below) shareholders obtained from the invested enterprise and converted into individual share capital by the appraised value of enterprise assets belongs to the distribution of dividends and bonuses by the enterprise to individual shareholders, and is subject to individual income tax according to the item of "interest, dividends and bonus income". The tax shall be withheld and paid by the enterprise at the time of the increase of individual share capital.

If an individual obtains equity through foreign investment in non-monetary assets that have been appraised and valued, the part of the corresponding equity value obtained by the individual that is higher than the original value of the asset is personal income and is subject to individual income tax according to the item of "income from property transfer". The tax shall be withheld and paid by the invested enterprise at the time when the individual acquires the equity.

Legal basis: Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China Article 56 All assets of an enterprise, including fixed assets, biological assets, intangible assets, long-term amortized expenses, investment assets, inventories, etc., shall be taxed on the basis of historical cost. The preceding paragraph is referred to as the historical cost. refers to the actual expenditure incurred by the enterprise when acquiring the asset. If an enterprise gains or loses value during the period when it holds various assets, the tax basis of the assets shall not be adjusted, except for the provisions of the financial and tax authorities that can recognize the profit or loss.