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销售旧的固定资产是税法上的一个概念。根据《财政部国家税务总局关于全国实施增值税转型改革若干问题的通知》(财税[2008]170号,以下简称“170号文”)第四条规定“:本通知所称已使用过的固定资产,是指纳税人根据财务会计制度已经计提折旧的固定资产。”在日常工作中,税务师经常会接触到企业销售旧的固定资产,那么此类业务该如何进行会计和税务处理呢?
Sales of old fixed assets is a concept in tax law. According to Article IV of the Circular of the Ministry of Finance and the State Administration of Taxation on Several Issues concerning the Implementation of the Reform of Value-added Tax in China (Cai Shui [2008] No. 170, hereinafter referred to as the “Circular 170”): Over fixed assets, refers to the taxpayers have been depreciated under the financial accounting system of fixed assets. “” In the day-to-day work, tax auditors often come into contact with the sale of the old fixed assets, then how to conduct such business accounting and Tax treatment?