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《企业会计准则第8号-资产减值》进一步规范了资产减值确认、计量以及披露等相关内容。资产减值是重要的特殊会计业务。在新企业会计准则条件下,如何正确处理资产减值的会计业务及纳税筹划,是企业一项重要业务。本文从资产减值的涉税处理与纳税筹划两个方面入手,用理论阐述和举例相结合的方法剖析新企业会计准则条件下资产减值中的纳税筹划问题。
Accounting Standards for Business Enterprises No. 8 - Impairment of Assets further standardizes the relevant contents such as the recognition, measurement and disclosure of assets impairment. Asset impairment is an important special accounting business. Under the new Accounting Standards for Business Enterprises, it is an important business of the enterprise how to properly handle the accounting business and tax planning of asset impairment. This article starts with the tax-related treatment and tax planning of assets impairment, and analyzes the problem of tax planning in the impairment of assets under the new enterprise accounting standards by combining the theory and examples.