根据会计制度规定,中小修理费用计入企业当期成本(费用),大修理费用应予分期负担,但是,对大、中、小修理只有定性而无定量的划分标准,实务中难以掌握。而现行企业所得税税前扣除办法中,采用定性和定量标准结合,将固定资产修理 According to the provisions of the accounting system, small and medium-sized repair costs are included in the current costs of the enterprise (expenses), and the overhaul costs should be paid in installments. However, only the qualitative and quantitative criteria for the classification of large, medium and small repairs are difficult to grasp in practice. The current corporate income tax deduction approach, the use of qualitative and quantitative standards, the fixed assets will be repaired