The fixed asset is one of the most important assets in the enterprise. The accounting treatment of book value under the new accounting system still need to be improved.

固定资产是企业最重要的资产之一，新会计制度关于入账价值的会计处理有尚待改进和完善之处。

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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.

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。

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