企业处置固定资产的税务处理研究  

Research on Tax Treatment of Fixed Assets Disposition in Enterprises

作　　者：辛诚[1] 温雅丽[1] 

机构地区：[1]北京理工大学珠海学院

出　　处：《财务与金融》2012年第4期38-40,47,共4页Accounting and Finance

摘　　要：企业处置固定资产经常会涉及到税务处理,由于固定资产处置方式多样,涉及到增值税和营业税两个税种,且在增值税转型后,纳税人销售旧货(包括固定资产)的征收方式出现了复杂化,不利于纳税人的掌握和理解,因此本文基于税务会计处理的角度,对固定资产进行重新分类,针对不同固定资产的类别,分情况详细阐述了不同固定资产的处置方式下的涉税处理。Disposition of enterprises＇ fixed assets will often involve tax treatment. Because of diversification in the process of fixed assets disposition and involving two tax of value-added tax and business tax, especially after the transformation of value-added tax, the way of taxation of taxpayers selling junks （including fixed assets） change become complicated. Facing this kind of circumstance, it is difficult for the taxpayers to grasp and understand. So based on the taxation accounting perspective, fixed assets are reclassified and tax treatment of different disposal of fixed asset category are described in this paper.

关 键 词：固定资产 营业税 增值税 固定资产处置 

分 类 号：F234[经济管理—会计学]