论文部分内容阅读
一、资产评估的动因(背景)及其应用领域美国是一个法律十分完善的国家。政府在经济活动中只关心税收,税收是企业资产评估产生的最主要动因之一。因为,美国时时刻刻都进行着资产交易活动。首先,美国税法规定,每进行一次资产交易就必须向政府纳税一次(财产转移税),纳税额是依据交易资产价值的大小而定,客观上就需要对交易资产进行评估。其次,资产评估是公司、企业会计核算的需
I. Causes (Background) and Application of Assets Evaluation The United States is a country with perfect laws. The government only cares about taxation in economic activities. Taxation is one of the most important motives for the assessment of corporate assets. Because the United States conducts asset trading activities at all times. First of all, the US tax law requires that every time an asset transaction is made, it must pay the government a tax (property transfer tax). The tax payment amount is based on the value of the value of the transaction asset. Objectively, it needs to evaluate the transaction asset. Second, asset assessment is the need for company and enterprise accounting.