论固定资产的税务和会计处理差异  

Differences of Accounting and Tax Affairs Disposal about Fixed Assets

作　　者：陈静[1] 李隽[1] 税敏[1] 

机构地区：[1]中国石油西南油气田公司,四川成都610051

出　　处：《天然气技术》2010年第4期74-76,共3页NATURAL GAS TECHNOLOGY

摘　　要：从固定资产的初始价值计量和后续支出计量两方面入手,对其在新企业所得税法和企业会计准则下的处理差异进行了论述。分析了通过外购、自行建造、融资租入、接受捐赠、投资、非货币性资产交换、债务重组等途径取得固定资产时,在资产的初始价值计量方面税务与会计处理的差异,以及固定资产投入企业使用过程中,在计提折旧、确定资产减值损失和后续支出方面税务与会计处理的差异。There are different means for dealing with fixed assets by Enterprise Income Tax Law or by new accounting criteria for enterprises. These differences exist not only in initial measurements when the enterprise obtain fixed assets by means of purchasing outside, selfconstructing, financial leasing,donations receiving, investment, nonmonetary assets exchanging and debt restructuring and so on, but also in subsequent expenditure calculations such as accrued depreciation, recognize of asset impairment loss and other subsequent expenditure calculations after the fixed assets are put into service in enterprises. Generally speaking, Different representing subjects and following principles leads to different treatment means on fixed assets, which is a necessary result. However, for a sustainable enterprise, this difference which will be offset by overall tax balance in the existing period of fixed assets.

关 键 词：固定资产 税法 会计准则 差异 

分 类 号：F275[经济管理—企业管理]