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我厂原来是一个国有企业,后来按照主管部门的要求实行改制,改制过程中对我厂资产进行评估。经聘请的会计师事务所评估确认,库存原材料发生评估减值387.54万元,我们按照会计制度的要求进行了账务处理。但是主管税务机关认为,既然原材料发生评估减值,属于非正常损失的范畴,就应该将减值部分涉及的
Our factory turned out to be a state-owned enterprise, and later implemented the restructuring according to the requirements of the competent department. During the restructuring, we evaluated the assets of our factory. After appraisal by the accounting firm engaged in the appraisal, the impairment of inventory raw materials was estimated at RMB 3,875,400. We conducted the accounting treatment in accordance with the requirements of the accounting system. However, the tax authority in charge believes that since the assessment of the impairment of raw materials is an abnormal loss category, it should be related to the impaired part