| 固定资产减值的会计税务差异及其纳税调整 |
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| 引用本文： | 刘秋玲. 固定资产减值的会计税务差异及其纳税调整[J]. 内蒙古煤炭经济, 2006, 0(9) |
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| 作者姓名： | 刘秋玲 |
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| 作者单位： | 焦作大学 河南焦作454003 |
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| 摘 要： | 《固定资产准则》与《企业所得税税前扣除办法》对固定资产减值的处理存在较大差异。本文就两者差异和如何进行纳税调整作了初步探讨。
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| 关 键 词： | 固定资产 减值 差异 纳税调整 |
The differences between account and tax of the fixed assets'''' reducing value |
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| LIU Qiu-ling. The differences between account and tax of the fixed assets'''' reducing value[J]. Inner Mongolia Coal Economy, 2006, 0(9) |
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| Authors: | LIU Qiu-ling |
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| Affiliation: | LIU Qiu-ling |
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| Abstract: | |
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| Keywords: | Fixed Assets Reducing value Difference Adjust in Paying Taxes |
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