摘要
关于固定资产、新企业所得税法和新企业会计准则的差异主要表现在固定资产的确认、初始计量、后续计量以及处置等方面。新施行的《中华人民共和国企业所得税法实施条例》及相关规定,在固定资产的税务处理方面,应加强与会计准则的协调、靠拢或趋同,尽量减少税法与会计准则之间的差异,以降低纳税人遵从税法的成本和税务机关依法征税的难度。
The differences of the newly-drafted Law on Corporate Income Tax and New Corporate Accounting Standards concerning the fixed assets mainly show in those aspects such as the acknowledgement, initial measure-ment, subsequent measurement and disposal of fixed assets. Detailed Rules and Regulations for the Implementation of the Enterprise Income Tax Law which is about to be issued soon, while in the handling of taxation should be focused on the coordination, approach or convergence of accounting standards, should lessen the differences between tax law and accounting standards, thus to decrease tax costs of tax payers while abiding by the tax law and the difficulties of tax collecting of tax authorities in accordance with tax law.
出处
《闽江学院学报》
2008年第1期49-53,共5页
Journal of Minjiang University
关键词
固定资产
税务处理
会计准则
差异
协调
fixed assets
tax treatment
accounting standards
difference
coordination
