试论非现金资产评估增值的所得税会计核算

按历史成本计价原则,企业非现金资产应按取得时的实际成本入帐,但在产权产生变动等特殊情况下,必须按评估确认的公允价值入帐。资产评估增值(或减值)的所得税核算可按据实逐年调整方法或综合调整方法调整会计利润,计算应纳税所得额。

On the Income Tax Accounting of Non-cash Assets Evaluation Rising in Value

In accordance with the original cost accounting principles, the non-cash assets of the enterprise should enter into the account book according to the real cost,but in some special cases such as the property right changes,the non-cash assets must enter into the account book in line with the generally acknowledged value. Hence,the income tax accounting of non-cash assets evaluation rising in value can be accounted according to the comprehensive adjusted methods.