资产的税务处理(国外英语资料).docVIP

资产的税务处理(国外英语资料) All the assets of an enterprise include fixed assets, biological assets, intangible assets, long-term prepaid expenses, investment assets and inventories, etc. the historical cost is the basis of taxation. The term historical cost as mentioned in the preceding paragraph refers to the actual expenses arising from the enterprises acquisition of the asset. Where an enterprise holds assets value added or impairment during each asset, the tax base of the asset may not be adjusted unless the financial and tax authorities under the State Council may confirm the profits and losses. Eleventh, the enterprise income tax law of the so-called fixed assets, refers to the use of time for enterprises producing products or providing services, rental or held by management, more than 12 months of non monetary assets, including housing, buildings, machinery, machinery, transportation and other related equipment, instruments of production and operating activities the tool, etc.. Two. The fixed assets shall be determined according to the following methods: (1) the purchase of fixed assets shall be based on the purchase price and the relevant taxes and fees paid, as well as other expenses directly attributable to the use of the asset to the intended use; (two) the fixed assets under construction shall be the tax base for the expenses before the completion of the settlement; (three) the fixed assets leased for financing costs associated with the total payment of the lease contract and the lessee in the signing of a lease contract in the process of tax base, the lease contract does not stipulate the payment of the total expenses related to the fair value of the asset and the lessee in the signing of a lease contract in the process of tax base; (four) fixed assets, with the same full replacement value of fixed assets for tax basis; (five) fixed assets acquired by donation, investment, non monetary assets exchange and debt restructuring shall be based on the fair value of the