固定资产折旧会计与税法处理的差异分析

新企业会计准则和新《企业所得税法》的实施,就固定资产折旧而言,会计折旧与税法折旧间的差异十分明显。该文从固定资产折旧范围的差异、折旧方法的差异、残值确定的差异、折旧年限的差异、减值损失确认的差异和弃置费用的差异六个方面加以分析。

The implementation of new ＂Accounting Standard for Business Enterprises＂ and new ＂Enterprise Income Tax Law＂, in terms of depreciation of fixed assets, the differences between accounting depreciation and tax law depreciation are very obvious. We try to analyze it fi, om six aspects. They are the differences in the scope of depreciation, in depreciation methods, in determining the residual value, in period of depreciation, in determining of impairment losses and in the cost of disposal of fixed assets.