| 固定资产折旧费用在会计准则与税法中的比较分析 |
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| 引用本文： | 高琦.固定资产折旧费用在会计准则与税法中的比较分析[J].鄂州大学学报,2008,15(4):31-33. |
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| 作者姓名： | 高琦 |
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| 作者单位： | 鄂州职业大学管理系,湖北,鄂州,436000 |
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| 摘 要： | 我国2006年2月颁布的新会计准则对固定资产的会计处理做了明确的规定，但是该规定与税法的规定存在很大差别，这给很多会计人员带来了计算折旧和纳税调整时的困惑。该文从固定资产的界定、折旧范围、折旧年限、折旧方法、固定资产的残值及固定资产的减值损失等六个方面比较了会计准则与税法中的差异。
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| 关 键 词： | 固定资产 折旧 会计准则 税法 分析 |
The Comparison and Analysis of Fixed Assets Depreciation Costs between Standards of Accountancy and Tax Law |
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| GAO Qi.The Comparison and Analysis of Fixed Assets Depreciation Costs between Standards of Accountancy and Tax Law[J].Journal of Ezhou University,2008,15(4):31-33. |
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| Authors: | GAO Qi |
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| Institution: | GAO Qi (Department of Management, Ezhou Polytechnic, Ezhou 436000, Hubei, China) |
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| Abstract: | The new standards of accountancy that was promlugated in February 2006 by our country made explicit provision to the aecountancy handle the fixed assets,but there are much difference between this provision and the provision of tax law.Those difference bring perplexities to a lot of accountants when they calculate depreciation and adjust the tax.This essay has compared the difference between standards of accountancy and tax law from six side of the define of fixed assets that are depreciation scopes, depreciation terms,depreciation mothods,vestigial value of fixed assets and the loss of reduce valua of fixed assets. |
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| Keywords: | fixed assets depreciation standards of accountancy tax law analysis |
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