对于任何一个企业来说,固定资产的核算是至关重要的,对其后续支出的相关处理也十分重要。固定资产大修费用是后续支出的常见业务。本文详细梳理了固定资产大修费用在会计和税法方面的规定,在此基础上,分析了大修费用的会计核算和涉税计算,并通过举例的方式进行了准确详细地说明。 For any business, the accounting of fixed assets is crucial, and the subsequent handling of their expenditures is also very important. Fixed asset overhaul costs are a common occurrence for subsequent expenses. This paper details the provisions of accounting and tax law on the overhaul cost of fixed assets, and on this basis, analyzes the accounting and tax-related calculation of overhauling expenses and gives an accurate and detailed explanation by way of example.