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企业的资产,包括流动资产、固定资产和递延资产。除了以现金为价值尺度以外,其余不论是属于流动资产的商品、原材料、在产品、半成品、副产品和应收货款等,还是属于固定资产的房屋、建筑物、机器设备、运输工具以及属于无形资产的专有技术、专利权商标权、版权等,都会因用于生产经营和取得时的不同情况,需要进行计价或估价。而资产的计价或估价,又直接关系到企业应纳税所得额的计算。计价或估价不论是高于或低于实际价值,都会影响应纳税所得额的纯益性和税收负担的合理性。为了保持税基不被侵蚀和贯彻公平税负原则,《外商投资企业和外国企业所得税法牢施细则》,对企业资产的计价作出了统一的明确规定。
Enterprise assets, including current assets, fixed assets and deferred assets. Except for the value of cash, all the other commodities, raw materials, products, semi-finished products, by-products and receivables, etc. that belong to current assets are still belong to the fixed assets of houses, buildings, machinery and equipment, means of transport and intangible Assets of proprietary technology, patent and trademark rights, copyright, etc., will be used for production and operation and acquisition of different situations, the need for valuation or valuation. The valuation or valuation of assets, but also directly related to the calculation of corporate taxable income. The valuation or valuation, whether above or below the actual value, will affect the net profitability of the taxable income and the reasonableness of the tax burden. In order to keep the tax base not eroded and implement the principle of fair tax, the “Detailed Rules for the Implementation of Income Tax Law of Foreign-invested Enterprises and Foreign Enterprises” provide uniform and definite provisions on the pricing of corporate assets.