对固定资产计提减值准备与计提折旧及涉税会计问题的思考

固定资产折旧和减值准备本质上是两类不同性质的问题。固定资产的账面价值不得超过不考虑减值因素情况下计算确定的固定资产账面净值。计提减值准备时产生的可抵减时间性差异,可以通过会计重新计算确定的折旧额与税法的原折旧额存在差异转回,尚未经税务部门认定的永久性损害产生暂时的可抵减时间性差异也会在固定资产清理时全部转回。

Considerations about the Tax Accounting Problems of the Fixed Assets' Value Diminution Allowance and Depreciation

In essence,the fixed assets' depreciation and value diminution allowance are two different problems.The book value of the fixed assets can't excess the net book value of the fixed assets determined through the calculation in the case of no consideration about the factors of the value diminution.Reducible time variance produced in the value diminution allowance can transfer back by the difference between the accounting depreciable amount and the calculation amount by the tax law.The temporary reducible time variance produced by the permanent loss that isn't identified by the tax bureau also can totally transfer back in the case of the disposal of the fixed assets.