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2009年财政部和国家税务总局颁布了《关于开采油(气)资源企业费用和有关固定资产折耗摊销折旧税务处理问题的通知》(财税〔2009〕49号),该通知统一了陆上和海上的油气资产处理方法,摊销和折旧的方法和年限都有很大改变。为了便于会计人员进行纳税调整和税务人员进行审核,本文按照新税法的分类,对会计准则和税务处理的不同之处做了详尽的对比分析,并通过案例来补充说明每一分类的会计和税务差异,以便于税企人员理解和执行新税法。
In 2009, the Ministry of Finance and the State Administration of Taxation promulgated the Circular on the Taxation and Depreciation of Taxes Concerning the Depletion and Depreciation of Fixed Assets (Cai Shui [2009] No. 49) on the enterprises engaged in the exploitation of oil and gas resources, which unified the land and Offshore oil and gas asset management methods, amortization and depreciation methods and the number of years have changed dramatically. In order to facilitate accounting personnel tax adjustments and tax officers audit, this article in accordance with the classification of the new tax law, accounting standards and tax handling differences made a detailed comparative analysis, and through the case to add that each category of accounting and taxation Differences in order to tax officers to understand and implement the new tax law.