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企业固定资产的折旧计提得正确与否,直接影响企业的生产成本,进而影响所得税的计算。实际工作中,对外商投资企业和外国企业固定资产折旧进行纳税检查时,应从以下方面着手: (一)计提折旧的固定资产范围的检查 根据新实施的企业财务制度,企业计提折旧的固定资产包括:房屋和建筑物:在用的机器设备、仪器仪表、运输车辆、工具器具;季节性停用和修理停用的设备;以经营租赁方式租出的固定资产;以融资租赁方式租入的固定资产。
Depreciation of fixed assets is properly calculated or not, a direct impact on the production costs of enterprises, thereby affecting the calculation of income tax. In actual work, when inspecting the depreciation of fixed assets by foreign-funded enterprises and foreign enterprises for tax inspection, the following aspects should be taken: (1) Examination of the scope of fixed assets with depreciation According to the newly implemented enterprise financial system, the fixed depreciation provision of enterprises Assets include: Houses and buildings: machinery and equipment in use, instrumentation, transport vehicles, tools and appliances; equipment that has been suspended and repaired seasonally; fixed assets leased out by operating leases; leased by financial leasing Of fixed assets.