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一、要严格审查企业固定资产大修理计划。对企业提出的固定资产大修理计划,税务部门要从企业实施计划的可行性上加以认真的调查研究,要深入企业车间,对机器设备、厂房设施及完好程度,以及在磨损、腐蚀和毁坏程度等方面会同企业的技术人员,从使用年限、大修周期、修理费用资金来源渠道、费用额大小等方面加以论证,分析其提取固定资产大修理费用的必要性。根据企业固定资产大修理费用的必要性。根据企业固定资产大修理的实际情况,对那些提出大修理计划依据不足的,实施方案没有可靠途径的,确实没有必要预提大修理费用的企业,应建议其停止预提。对日常发生的修理费用,可直接记入有关的费用科目。
First, we must strictly review the enterprise fixed asset overhaul plan. On the fixed asset overhaul plan proposed by the enterprise, the tax department should carry out serious investigations and studies on the feasibility of implementing the plan from the enterprise. It is necessary to go deep into the enterprise workshop to evaluate the degree of weariness, corrosion and destruction of machinery and equipment, plant facilities, And other aspects of technical staff with enterprises, from the service life, overhaul cycle, the source of funding for repair costs, the amount of the size of the expense to prove that it is necessary to extract the cost of overhauling fixed assets. According to the necessity of major repairs of fixed assets in enterprises. According to the actual situation of large-scale fixed asset repairs, enterprises who propose that there is no reliable basis for major overhaul planning based on the implementation plan and do not need to be precontracted to overhaul their costs should be advised to stop the accrual. For routine repair costs, can be directly credited to the cost of subjects.