本通知所称已使用过的固定资产，是指纳税人根据财务会计制度已经计提折旧的固定资产。

The used fixed asset as mentioned in this Notice refers to the fixed asset on which the accrual of depreciation had been conducted by a taxpayer according to the financial accounting system.

youdao

本通知所称已使用过的固定资产，是指纳税人根据财务会计制度已经计提折旧的固定资产。

The used fixed asset as mentioned in this Notice refers to the fixed asset on which the accrual of depreciation had been conducted by a taxpayer according to the financial accounting system.

youdao