2003•Science-technology and ManagementRequires access
The differences between accounting regulation and tax law about fixed assets
Xinhua Liu
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Abstract
The article analyses the differences between accounting regulation and tax law about fixed assets as follows:the original cost of fixed assets ,the depreciation of fixed assets,the value decreases and the disposal of fixe d assets,the significant repaired expense and innovation expenditures of fixed assets.The value of fixed assets increases due to evaluation.