In this paper, some of the theory and more substantive practice of tax planning of fixedassets were discussed.
本文主要对固定资产税务筹划的有关理论和固定资产多环节的筹划实务进行了探讨。
2
There is a great difference between accounting method and tax policy while enterprises calculate and withdraw impairment reserve of fixedassets.
企业在提取和转回固定资产减值准备时,其会计处理方法和税收法规规定存在较大差异。
3
There are many differences in the handing of the fixedassets reducing value between "fixedassets Standard" and "the Deducting Means before Tax of Enterprises Income Tax".