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【简答题】
6 月,甲企业为了提高产品性能与,从国内购入 2 生产设备并于当月投入使用,增值税专用发票注明价款 400 万元,进项税 68 万元,企业采用直线法按 5 年计提折旧,残值率 8% (经税务机构认可),税法规定该设备直线法折旧年限为 10 年。计算应纳税所得额时,安全设备折旧费应调整的金额是多少万元?
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