近年来,有关会计和税收法规的颁布实施,对完善企业所得税会计产生了积极的影响。本文就提取和转回各项资产减值准备的纳税调整和账务处理方法作以下探讨。一、提取减值准备当期的账务处理会计制度及相关准则规定:企业应当定期或者至少于每年年度终了,对各项资产进行全面检查,并 In recent years, the promulgation and implementation of accounting and tax laws and regulations have had a positive impact on the improvement of corporate income tax accounting. This article discusses the following methods for tax adjustment and accounting treatment of withdrawal and reversal of impairment of assets. I. Provision for Impairment Impairment The current accounting treatment accounting system and relevant standards stipulate that the enterprise shall carry out a full inspection of each asset on a regular basis or at least at the end of each year and