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2009•Journal of Lanzhou Polytechnic CollegeRequires access

Analysis of Depreciation of Fixed Assets Accounting and Tax Law Differences

Zhang Xian-zhong

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Abstract

China enacted a new corporate accounting standards in February 2006,the accounting treatment of fixed assets is made clear.However.Its provisions and the provisions of tax law has a great difference.In this paper,the definition of fixed assets,fixed assets made,depreciation and impairment,such as the scope of the four,an analysis of accounting standards and tax differences.

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China enacted a new corporate accounting standards in February 2006,the accounting treatment of fixed assets is made clear.However.Its provisions and the provisions of tax law has a great difference.In this paper,the definition of fixed assets,fixed assets made,depreciation and impairment,such as the scope of the four,an analysis of accounting standards and tax differences.

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Available abstract

China enacted a new corporate accounting standards in February 2006,the accounting treatment of fixed assets is made clear.However.Its provisions and the provisions of tax law has a great difference.In this paper,the definition of fixed assets,fixed assets made,depreciation and impairment,such as the scope of the four,an analysis of accounting standards and tax differences.

Key concepts: Fixed asset, Accounting, Depreciation (economics), Consumption of fixed capital, Business, Deferred tax, Scope (computer science), Accounting information system

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