固定资产税 imposition of taxes on fixed assets
fixed assets tax
- 最后,通过固定资产折旧方法选择的案例,分析了如何利用会计政策选择进行企业所得税筹划。
Finally, through an example of choosing depreciation methods, this paper explains how to make business income tax planning by the choice of accounting policy. - 本文仅从固定资产、存货两方面探讨会计处理方法对企业所得税的影响。
The effect of accounting methods on business income tax was discussed from permanent assets and stock in trade . - 本文就固定资产计提减值准备同税法间的差异进行分析,旨在指导企业如何正确核算所得税。
This paper focuses on the analysis of the discrepancy between the computation of permanent assets devaluation reserve and tax law, aiming at guiding enterprises to compute income tax correctly.