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企业会计准则的制定目的是向社会公众提供相关、可靠的会计信息:税法则承担着保障公共收入的重任。两者制定的目的不同,因此在相关资产的处理上有不一致性。无形资产准则与税法在定义、初始计量等方面都存在差异,尤其是自行研发无形资产在税法与会计准则上的差异较大,实务运用中存在着较多误用和分歧。因此,应对无形资产准则及税法差异进行全面对比,以做出正确的会计处理。
The purpose of making accounting standards for business enterprises is to provide relevant and reliable accounting information to the general public. Tax laws bear the heavy responsibility of protecting public revenue. The two have different purposes and therefore have inconsistencies in the treatment of the underlying assets. There are differences in the definition and initial measurement of intangible assets and tax laws. In particular, there is a big difference between tax laws and accounting standards on intangible assets developed by ourselves, and there are many mistakes and differences in the practical application of intangible assets. Therefore, we should make an overall comparison of the intangible assets standards and tax laws to make the correct accounting treatment.