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一、提出问题近日,某市地税稽查局在检查某公司时发现:该公司是2003年由某国有企业改制而成,由于改制时企业净资产远低于职工安置补偿金,所以就按政策将原国有划拨土地评估入账作为企业资产参与职工安置,改制后的新公司把土地作为无形资产管理,并按评估价值进行摊销。对此,检查人员与企业财务人员有很大分歧:检查人员认为各项资产应以历史成本计提折旧或摊销,土地的价值是评估产生的,不能作为摊销的依据;而企业财务人员认为,土地虽然以评估价值入账,但是已用于安置职工,实质上发生了一笔交易,其评估值就是历史成本价,可以进行摊销。由于财务会计和税收遵
First, the issue raised Recently, a city tax inspection bureau found a company in the inspection: the company was transformed from a state-owned enterprises in 2003 made, as the restructuring of the corporate net assets far below the placement of workers compensation, so according to the policy will be The former state-owned appropriation of land appraisal shall be accounted for as enterprise assets to participate in staff resettlement. After the restructuring, the new company manages the land as intangible assets and amortizes it according to the appraised value. In this regard, inspectors and corporate finance staff are very different: the inspectors believe that the assets should be depreciated or amortized at historical cost, the value of the land is generated by assessment, not as a basis for amortization; and corporate finance staff In the opinion of the author, although the land is accounted for with appraised value, it has already been used for resettlement of staff and workers. In fact, a transaction occurred. The appraised value is the historical cost and can be amortized. Due to financial accounting and tax compliance