法定资产重估增值应如何进行财务会计处理,特别是应不应该征税,目前各方面的意见很不一致。在制订“两则”和内资企业所得税条例过程中,也曾有过较大争议。究竟如何处理合适?本文拟就此做些分析和研究。 一、法定资产重估增值的性质 所谓法定资产重估增值,是指按照国家法律、法规规定进行的资产重估确认或约定 How to handle the financial accounting for revaluation of statutory assets should not be taxed. At present, the views of various parties are very inconsistent. In the formulation of “two” and domestic enterprises income tax regulations process, there have been more controversial. How to deal with the right? This paper is intended to do some analysis and research. First, the nature of the revaluation of the value of the legal assets The so-called revaluation of the revaluation of legal assets, revaluation in accordance with national laws and regulations, the provisions of the re-affirmation or agreement