【摘要】 从固定资产原始价值的确认、固定资产的折旧、固定资产的减值和处置、固定资产大修理支出和改良支出、固定资产评估增值等方面分析了固定资产的会计制度与税收法规的差异。更多还原

【Abstract】 The article analyses the differences between accounting regulation and tax law about fixed assets as follows:the original cost of fixed assets ,the depreciation of fixed assets,the value decreases and the disposal of fixe d assets,the significant repaired expense and innovation expenditures of fixed assets.The value of fixed assets increases due to evaluation.更多还原