| 固定资产的会计制度与税法的差异分析 |
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| 引用本文： | 刘欣华,鲍新中,赵秀凤.固定资产的会计制度与税法的差异分析[J].科技与管理,2003,5(2):104-106. |
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| 作者姓名： | 刘欣华 鲍新中 赵秀凤 |
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| 作者单位： | 1. 北京科技大学管理学院,北京,100083
2. 黑龙江青年干部学院,黑龙江,哈尔滨,150080 |
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| 摘 要： | 从固定资产原始价值的确认，固定资产的折旧，固定资产的减值和处置，固定资产大修理支出和改良支出，固定资产评估增值等方面分析了固定资产的会计制度与税收法规的差异。
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| 关 键 词： | 企业会计制度 税收法规 固定资产 差异分析 |
| 文章编号： | 1008-7133(2003)02-0104-03 |
| 修稿时间： | 2002年11月10 |
The differences between accounting regulation and tax law about fixed assets |
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| LIU Xin-hua ,BAO Xin-zhong ,ZHAOXiu-feng.The differences between accounting regulation and tax law about fixed assets[J].Science-Technology and Management,2003,5(2):104-106. |
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| Authors: | LIU Xin-hua BAO Xin-zhong ZHAOXiu-feng |
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| Institution: | LIU Xin-hua 1,BAO Xin-zhong 1,ZHAOXiu-feng 2 |
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| Abstract: | The article analyses the differences between accounting regulation and tax law about fixed assets as follows:the original cost of fixed assets ,the depreciation of fixed assets,the value decreases and the disposal of fixe d assets,the significant repaired expense and innovation expenditures of fixed assets.The value of fixed assets increases due to evaluation. |
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| Keywords: | ente rprise accounting regulation tax law and regulations fixed assets |
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