In this paper, some of the theory and more substantive practice of tax planning of fixed assets were discussed.
本文主要对固定资产税务筹划的有关理论和固定资产多环节的筹划实务进行了探讨。
There is a great difference between accounting method and tax policy while enterprises calculate and withdraw impairment reserve of fixed assets.
企业在提取和转回固定资产减值准备时，其会计处理方法和税收法规规定存在较大差异。
There are many differences in the handing of the fixed assets reducing value between "fixed assets Standard" and "the Deducting Means before Tax of Enterprises Income Tax".
《固定资产准则》与《企业所得税税前扣除办法》对固定资产减值的处理存在较大差异。
During the transformation of value-added tax, the different credit policy of input value-added tax when enterprises buy fixed assets will cause some financial indexes to change.
增值税转型过程中，由于对购进固定资产进项税额抵扣政策的不同，必将引起相关财务指标的变化。
Accounting methods, fixed assets depreciation method and inventory pricing method especial, will influence company's tax planning.
对纳税筹划影响较大的会计方法有：固定资产折旧方法、存贷计价方法。
The sales of fixed assets which are not regularly traded by business entities which compute their business tax according to Section II of Chapter IV.
依第四章第二节规定计算税额之营业人，销售其非经常买进、卖出而持有之固定资产。
By analysing the fixed assets related to the new tax system in our country, this article interpreted problems which exist in the new tax system and put forword the way to deal with these problems.
本文通过对新税制以后我国税制中涉税固定资产的分析，阐明了目前我国对固定资产课税中存在的问题。
Article 30 the standard for the fixed assets shall be in accordance with Chinese tax law.
第三十条、本公司的固定资产标准，按中国税法的规定。
Article 30 the standard for the fixed assets shall be in accordance with Chinese tax law.
第三十条、本公司的固定资产标准，按中国税法的规定。
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