| 浅析固定资产折旧的会计与税法差异及所得税处理 |
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| 引用本文： | 冯秀娟. 浅析固定资产折旧的会计与税法差异及所得税处理[J]. 北京市经济管理干部学院学报, 2011, 26(1): 44-47 |
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| 作者姓名： | 冯秀娟 |
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| 作者单位： | 北京经济管理职业学院,北京,100102 |
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| 摘 要： | 在企业所得税汇算清缴过程中,如何正确进行固定资产折旧的纳税调整及所得税会计处理,是每个企业必须注意的问题。本文分析了固定资产折旧的会计与税法差异产生的原因,以及在计算企业所得税时,如何对这些差异进行相关的纳税调整和所得税会计处理。
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| 关 键 词： | 账面价值 计税基础 固定资产折旧 后续计量 所得税 |
Analyses of the difference of depreciation of fixed assets between accountant and revenue and disposal of income tax |
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| FENG Xiu-juan. Analyses of the difference of depreciation of fixed assets between accountant and revenue and disposal of income tax[J]. Journal of Beijing Institute of Economic Management, 2011, 26(1): 44-47 |
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| Authors: | FENG Xiu-juan |
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| Affiliation: | FENG Xiu-juan(Beijing Institution of Economics and Management,Beijing 102602,China) |
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| Abstract: | It is a problem which must be solved by every enterprise that how to adjust the difference of depreciation of fixed assets between accountant and revenue.This article analyzed the reasons which lead to the difference on depreciation of fixed assets between accountant and revenue and explored on how to adjust when the income tax of enterprises.Is calculate |
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| Keywords: | book value tax base depreciation of fixed assets subsequent computation income tax |
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