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通过比较会计制度与所得税法律制度对固定资产后续支出与减值准备处理的差异,分析了产生差异的性质和纳税调整方法,并从实务层面对企业所得税相应的会计处理进行了可操作性的探讨。
By comparing the differences between the accounting system and the income tax legal system on the follow-up expenditures and impairment provisions of fixed assets, this paper analyzes the nature of the differences and the methods of tax adjustment, and discusses practically the accounting treatment of the corporate income tax from the practical level .