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企业购置房产缴纳的房屋维修基金税前扣除问题

  • 2026-03-20 21:01:44
企业购置房产缴纳的房屋维修基金税前扣除问题
 8.企业购置房产缴纳的房屋维修基金税前扣除问题
        企业购置房产缴纳的房屋维修基金应作为资本化支出，随同房产一并计算确定该资产的计税成本以及计提折旧或摊销扣除，但是维修基金在使用时按规定分摊到业主账户中的支出，不得再次扣除。
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  1. CONNECT:[ UseTime:0.000592s ] mysql:host=127.0.0.1;port=3306;dbname=a_mffb;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.000851s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000324s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.000277s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.000504s ]
  6. SELECT * FROM `set` [ RunTime:0.000194s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.000576s ]
  8. SELECT * FROM `article` WHERE `id` = 484278 LIMIT 1 [ RunTime:0.000426s ]
  9. UPDATE `article` SET `lasttime` = 1775415320 WHERE `id` = 484278 [ RunTime:0.002087s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 64 LIMIT 1 [ RunTime:0.000280s ]
  11. SELECT * FROM `article` WHERE `id` < 484278 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.000428s ]
  12. SELECT * FROM `article` WHERE `id` > 484278 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.000708s ]
  13. SELECT * FROM `article` WHERE `id` < 484278 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.000652s ]
  14. SELECT * FROM `article` WHERE `id` < 484278 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.009838s ]
  15. SELECT * FROM `article` WHERE `id` < 484278 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.000885s ]
0.085679s