固定资产会计准则与税法差异研究  

Study on the Difference of Fixed Assets between Accounting Standards and Taxation

作　　者：曹越[1] 刘金[1] 罗腾[1] 

机构地区：[1]湖南大学工商管理学院,湖南长沙410079

出　　处：《湖南财政经济学院学报》2011年第5期115-119,共5页Journal of Hunan University of Finance and Economics

基　　金：国家社科基金项目"国家经济安全体系中审计监督功能定位与实施路径研究"(项目编号:11CJY013);湖南大学青年教师扶持项目"中央高校基本科研业务费专项资金"(项目编号:531107050167)的阶段研究成果之一

摘　　要：企业会计准则与税法制定目标与原则的不同导致固定资产会计与税务处理存在诸多差异。这种差异主要表现在固定资产确认、初始计量、后续计量以及处置等方面,并影响企业应纳税所得额和应交所得税的计算,增加企业的财务工作量和税务部门的税务监管难度。建议在尊重差异的基础上,加强会计准则与税法的协调,提高会计处理与税收征管工作的效果和效率。The difference of develop goals and principles between accounting standards and taxation results in many differences when companies process the accounting transactions and tax treatment on the fixed asset. By comparing, we know that the differences are mainly in these aspects： the recognition, initial measurement, subsequent measurement and disposal etc. It affects the calculation about taxable income and tax payable, and increases companies＇ financial workload and the difficnlty of monitoring of tax department. We suggest that based on the respect for difference, strengthening the co- ordination of accounting standards and taxation, and improving the effectiveness and efficiency of accounting and tax ad- ministration are the top priority.

关 键 词：固定资产 会计准则 税法 差异 

分 类 号：F233[经济管理—会计学]