固定资产折旧会计与税法差异的分析

Analysis of Depreciation of Fixed Assets Accounting and Tax Law Differences

中国2006年2月颁布的新企业会计准则,对固定资产的会计处理做了明确的规定,但该规定与税法的规定存在很大的差异。从固定资产的界定、取得固定资产、折旧范围及减值准备等四个方面分析了会计准则与税法的差异。

China enacted a new corporate accounting standards in February 2006,the accounting treatment of fixed assets is made clear.However.Its provisions and the provisions of tax law has a great difference.In this paper,the definition of fixed assets,fixed assets made,depreciation and impairment,such as the scope of the four,an analysis of accounting standards and tax differences.