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固定资产作为现代企业资产管理中的重要内容,主要是通过对其计提折旧来补偿其价值的损耗。在我国的《企业会计准则》与《税法》中对固定资产的初始价值、折旧的计提、后续计量、减值准备计提等方面的内容都做出了规定。这使得固定资产的会计处理与税务处理产生了较大的差异,分清楚固定资产会计处理与税务处理之间的差异对于财务人员正确的对固定资产进行核算、对税务人员更好地完成税务征收管理工作有着积极对促进作用。本文将就固定资产初始计量产生的会计与税务差异进行分析,以期为企业的财务人员、税务管理部门提供真实的财务数据,为保证企业固定资产的安全完整奠定基础。
As an important part of modern enterprise assets management, fixed assets mainly compensate for the loss of its value through depreciation. In China’s “Accounting Standards for Business Enterprises” and “Tax Law” in the initial value of fixed assets, depreciation accrual, follow-up measurement, provision for impairment and other aspects have made provisions. This makes the accounting treatment of fixed assets and tax treatment have made a big difference, make it clear that the difference between fixed asset accounting and tax treatment for the financial staff correct accounting of fixed assets, the tax officers to better complete the tax collection Management has a positive role in promoting. This article will analyze the accounting and tax differences arising from the initial measurement of fixed assets with a view to providing real financial data for the financial officers and tax authorities of the enterprises and laying the foundation for the safety and completeness of the fixed assets of the enterprises.