提取和转回固定资产减值准备的纳税调整及会计处理

Tax Adjustment and Accounting Method on Calculating and Withdrawing Impairment Reserve of Fixed Assets

企业在提取和转回固定资产减值准备时,其会计处理方法和税收法规规定存在较大差异。究其原因,会计核算主要以《企业会计制度》及相关会计准则为依据,而申报纳税则主要以《企业所得税暂行条例》及实施细则和其他相关规定为准绳。会计和税法之间的差异使得企业在申报纳税时必须按照税收政策对税前会计利润进行调整,在采用纳税影响会计法进行会计处理时,必须计算会税差异的所得税影响金额。

There is a great difference between accounting method and tax policy while enterprises calculate and withdraw impairment reserve of fixed assets. The reason is that accounting method is based on the new business accounting system and related regulations, while the declaration of tax is regulated by 《temporary regulation of the business enterprise income tax》and other related detailed rules and existing provisions. Because of the difference between accounting and tax, when enterprises declare tax, the adjustments based on EBIT are necessary. Enterprises have to calculate the exact mount of how the difference influences the income tax, when they adopt the accounting method related to tax.