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购买使用过的旧设备,折旧年限如何确定?
知识点简介:
《国家税务总局关于固定资产原值及折旧年限认定问题的批复》 (国税函[2003]1095号)规定,根据现行企业所得税法律法规的政策精神,企业取得已使用过的固定资产的…
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