固定资产的纳税调整事项

The Levy Adjustment Items of Fixed Assets

会计制度与税法在固定资产入账价值、折旧及固定资产减值准备等方面存在不同规定,相 应的纳税事项需要调整。

There are different regulations between accounting system and tax in fixed assets entering into ledger value, depreciation and fixed assets reducing value preparing and so on need to adjust in relative levy items.