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新会计准则下固定资产处置的会计处理和税法的差异
引用本文:邵凌云.新会计准则下固定资产处置的会计处理和税法的差异[J].涉外税务,2007(6):66-69.
作者姓名:邵凌云
作者单位:南京航空航天大学经济与管理学院,江苏,南京,210016
摘    要:本文简要分析了新会计准则和税法产生差异的原因,而后从固定资产处置入手,详细分析了固定资产的会计处理和所得税、流转税处理的差异。经过分析,得出的结论是会计准则和税法产生差异是不可避免的。

关 键 词:固定资产处置  会计处理  所得税  流转税  差异

Disparities in Accounting Treatment and Tax Treatment towards the Disposal of Fixed Assets under the New Accounting Standards
Lingyun Shao.Disparities in Accounting Treatment and Tax Treatment towards the Disposal of Fixed Assets under the New Accounting Standards[J].International Taxation In China,2007(6):66-69.
Authors:Lingyun Shao
Institution:Lingyun Shao
Abstract:the article starts with a brief analysis of causes of disparities in the new accounting standards and tax law,then based on the disposal of fixed assets,it provides a detailed review of disparities between accounting and tax treatments.As a final conclusion,the article argues hat the disparity is unavoidale.
Keywords:Disposal of fixed asset Accounting treatment Income tax Turnover tax Disparity
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