新会计准则与税法对固定资产处理的差异

The Differences on New Accounting Rule and the Taxation Law How to the Fixed Assets

《固定资产准则》从 2 0 0 2年 1月 1日起施行 ,而税法改革滞后 ,《固定资产准则》与《企业所得税税前扣除办法》对固定资产的处理存在较大差异。现就两者差异作一些探讨。

The Rule of the Fixed Assets'began from January 1,2002,but the taxation reform cannot keep pace with it. There exist great differences between'The Rule of the Fixed Assets'and'The Deduction Method of Enterprise Income Tax'on the fixed assets. This paper will discuss the differences between them.