关于固定资产销售涉税的会计处理-软件职业技术学院毕业论文.docVIP

PAGE \* MERGEFORMAT6 苏州高博软件技术职业学院 学生毕业设计（论文）报告 院系 专业 班级 姓名 学号 设计（论文）题目：关于固定资产销售涉税的会计处理 指导教师 起迄日期 中文摘要 PAGE \* MERGEFORMATIII 中文摘要 目前,经济逐渐实现全球化,在此趋势下,逐渐开始对广大企业产生较为深远影响。对于广大企业来说,彼此之间出现一系列竞争,且激烈化程度不断加剧。随着市场经济逐渐得到普及和发展,企业在进行贸易同时,需加强对固定资产的管理,在有效地进行企业的会计核算的同时,需贯彻落实固定资产的涉税处理,才能切实避免出现涉税问题。基于此,有必要对固定资产如何实现各项会计事务落实展开探讨,希望实现良好涉税处理。企业的资产核算是一项非常重要的财务活动,尤其是固定资产的核算,不仅关系着企业的总体实力的评估,还关系着企业的发展的方向和计划的制定和调整。所以,本文中笔者将针对企业的固定资产会计的相关工作,涉税处理方面,谈谈自己的看法。 关键词 固定资产；销售涉税；会计处理 Abstract Abstract At present, the economic globalization, in this trend, gradually began to have a profound impact on the majority of enterprises. For the majority of enterprises, there is a series of competition between each other, and the degree of intensification. Along with the market economy gradually gained popularity and development, enterprises in the trade at the same time, the need to strengthen the management of fixed assets, accounting of enterprises effectively and to implement the tax treatment of fixed assets, in order to avoid tax related issues. Based on this, it is necessary to discuss how to realize the implementation of the accounting affairs of fixed assets, hoping to achieve a good tax treatment. Asset accounting is an important part of the financial activities, especially the accounting of fixed assets, the assessment is not only related to the overall strength of enterprises, but also the relationship between the formulation and adjustment of direction and plan the development of enterprises. Therefore, in this paper, the author will focus on the work of the companys fixed assets accounting, tax treatment, to talk about their views. Keywords fixed assets; sales tax; accounting treatment目录 目录  TOC \o 1-3 \h \z \u  HYPERLINK \l _Toc17519 第1章 绪论  PAGEREF _Toc17519 1  HYPERLINK \l _Toc32655 第2章 固定资产清理案例分析  PAGEREF _Toc32655 3  HYPERLINK \l _Toc25331 2.1处理方法（一）  PAGEREF _Toc25331 3  HYPERLINK \l _Toc32752 2.2处理方法（二）  PAGEREF _Toc32752 3  HYPERLINK \l _Toc814 第3章