接网资产一般是指大型用户(含居民小区)自建的接入铁路网、电力网、供水网、通讯网等网络系统的专项设施形成的资产,这些资产在行业性的管理要求或特定业务特许经营权的约束条件下,用户一般会建成后无偿移交给社会公用服务企业运营。在移交方无偿转让了固定资产所有权的同时,接收方承诺移交的资产提供的服务对象和接网作用不变。在实务中,非同一集团内的两个独立主体间的固定资产无偿移交在会计与税务处理中一般都视同捐赠处理。而接网资产的无偿移交由于特定的目的和经济实质,此类无偿移交应根据其经济实质针对性分析处理。本文浅析了接网资产特定目的无偿移交的经济实质,并结合无形资产会计准则、或有事项准则处理提出可行性建议。 Network access assets generally refers to the large-scale users (including residential area) self-built access to railway networks, power grids, water networks, communications networks and other networked facilities formed by the special assets of these assets in the management of the industry requirements or specific business franchise Under the constraint of the right, the user will be handed over to the social public service enterprise after the completion of the service. While transferring the free ownership of the fixed assets, the recipient promised to transfer the assets provided by the service object and the network unchanged. In practice, the transfer of fixed assets between two independent entities within a non-same group is generally regarded as a donation in accounting and tax treatment. However, due to the specific purpose and economic substance, the transfer of gratuitous assets should be analyzed and dealt with on the basis of its economic essence. This article analyzes the economic nature of the net transfer of assets for specific purposes, and put forward feasible suggestions based on the accounting standards for intangible assets or the handling of contingencies.