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企业固定资产循环过程主要由购建、使用、处置三个主要环节组成。在这三个环节中,购建环节涉及到固定资产的确认、计量;在使用过程中涉及到固定资产的折旧、修理;在处置过程中涉及到固定资产不同处置方式的选择。本文将结合新企业所得税法的相关规定,对企业固定资产循环过程的各主要环节进行筹划,期望为纳税人提供广阔的固定资产税收筹划空间。
Business cycle of fixed assets mainly by the purchase and construction, use, disposal of the three main components. In these three links, the purchase and construction links involve the confirmation and measurement of fixed assets. During the process, the depreciation and repairs of fixed assets are involved. The disposal options involve different disposal methods of fixed assets. This article will combine the relevant provisions of the new Enterprise Income Tax Law to plan the major aspects of the process of fixed assets recycling business, expecting to provide taxpayers with broad tax planning space for fixed assets.