Nexia Trans- Asia Associates, CPAS NEW
  • About us
    • The CPAs >
      • Taipei & Tainan Office
      • Taichung Office
      • Kaohsiung Office
    • Our Team
    • Organization
  • For client
    • New Publication
    • Tax Preference
    • NEWSLINE >
      • 2019-10
      • 2019-11
    • Your Cases
    • 月刊Q&A
    • Resource
    • Latest Update
  • Intra-office
    • QA report
    • Management Area
    • Project
    • Time Report
    • IFRS
    • Company Law
    • Tax Preference
    • Download
  • Contact us
  • About us
    • The CPAs >
      • Taipei & Tainan Office
      • Taichung Office
      • Kaohsiung Office
    • Our Team
    • Organization
  • For client
    • New Publication
    • Tax Preference
    • NEWSLINE >
      • 2019-10
      • 2019-11
    • Your Cases
    • 月刊Q&A
    • Resource
    • Latest Update
  • Intra-office
    • QA report
    • Management Area
    • Project
    • Time Report
    • IFRS
    • Company Law
    • Tax Preference
    • Download
  • Contact us

    Categories

    All

    RSS Feed

營利事業購買古董藝術品不得列報折舊

12/18/2018

 
​依所得稅法第54條及第59條規定,資產屬於「折舊性」或「遞耗」性質者,始能逐年提列折舊或計算各項耗竭及攤折。


所謂折舊性或遞耗性質,係指資產在通常情況下,因時間之經過或使用次數之增加,其價值會隨之減低。


古董、藝術品等物品,其交換價值或使用價值,通常並不會因時間經過而發生相對程度的比例貶損,因此,不但沒有耐用年數的問題,其價值通常更因長期持有而產生增值的情形,故古董、藝術品之性質,既非屬折舊性固定資產、亦非屬遞耗資產,不得列報折舊費用或各項耗竭及攤折。

Comments are closed.

    Categories

    All

    RSS Feed

Nexia Trans-Asia Associates is a member firm of the “Nexia International” network. Nexia International Limited does not deliver services in its own name or otherwise. Nexia International Limited and the member firms of the Nexia International network (including those members which trade under a name which includes the word NEXIA) are not part of a worldwide partnership. Nexia International Limited does not accept any responsibility for the commission of any act, or omission to act by, or the liabilities of, any of its members. Each member firm within the Nexia International network is a separate legal entity. 
聯絡電話: 02-8773-7050        
地址:106 台北市大安區敦化南路一段192號13樓之6 
​全亞聯合會計師事務所  
版權所有 © 2018 Nexia Trans- Asia Associates, CPAs Post All Rights Reserved.
Picture
Site map
Disclaimer
Privacy policy
Cookie policy
Email disclaimer
GDPR Privacy statement
Picture