固定资产处理在会计和税法上的异同

Similarities and difference of investment in Fixed Assets processing on accountant and the tax law

由于固定资产是企业生存、发展的基础,它的计价与核算对会计利润、所得税的影响相当大。会计利润根据《企业会计制度》的规定对固定资产进行折旧计提,在计算企业应交所得税时,则根据《企业所得税前扣除办法》的规定进行核算。所以为了更好地了解有必要对财务会计和所得税会计在固定资产处理方面比较异同。

Fixed assets was due to enterprise survival and development,so valuing and accounting for its accounting profits and income tax is a big influence.When we accounted for depreciation of the fixed assets,Accounting profit was on the basis of the'enterprise accounting system'.In the calculation of income tax from the enterprise,it based on the'enterprise income tax deduction for the former'.Therefore,in order to understand it better,it was necessary to compare financial accounting with income tax accounting in the treatment of fixed assets.