以按揭贷款方式进行的固定资产投资具有耗资多、时间长等特点,因此涉及的会计与税务处理问题较多。在现行会计准则和税收法规的框架下,要正确处理好这些问题,依法履行纳税义务,本文从固定资产购入和处置两个角度对资产与负债的确定、计量进行科学、合理的确认。 The fixed assets investment by way of mortgage loan is more expensive and takes a long time. Therefore, there are more problems in accounting and taxation. Under the current accounting standards and tax laws and regulations, it is necessary to properly handle these problems and fulfill tax liability in accordance with the law. This article scientifically and reasonably confirms the determination and measurement of assets and liabilities from two aspects of purchase and disposal of fixed assets.