固定资产清理时有关税金的会计处理

Tax Accounting Treatment for Disposal of Fixed Assets

企业固定资产种类繁多 ,由于闲置、不需用或毁损、报废等原因需要进行清理时 ,通常涉及到有关税金的计算及会计处理问题。目前 ,企业在对固定资产清理时 ,往往因为对税法及有关会计规定不甚了解 ,对有关税金的会计处理十分混乱 ,甚至出现偷漏税情况。为保证税法的严肃性和会计制度的规范性 ,本文就固定资产清理时 ,涉及何种税金 ,如何计算 ,应该如何进行会计处理进行探讨 。

There are various kinds of fixed assets in an enterprise. Because some of these fixed assets are idling, needless, damaged or scrapped etc. they ought to be disposed of. When this is being done, the calculation of taxes and accounting treatment are usually involved.At present when the enterprise disposes of its fixed assets, they conduct some coufused accounting treatment concerning taxes because they do not know well about the tax law and the relative accounting treatment. And even there occurs the conduct of smuggling. In order to enforce the solemnity attribute of tax law and the standardization of accounting system, this article deals with the category and calculation method of taxes and the appropriate accounting treatment so as to facilitate accounting practice.