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dui yan fa yong gu ding zi chan yong tu gai bian ye wu cai shui chu li de tan tao ji yu cai shui [2014]75 hao deng wen jian
Author(s): 
Pages: 93-96
Year: Issue:  34
Journal: Finance and Accounting Monthly

Keyword:  固定资产加速折旧账面价值计税基础;
Abstract: 已(正)享受加速折旧政策的研发用仪器设备类固定资产,在后续使用期间改为财税[2016]36号文件规定的不得抵扣进项税额用途时,应转出其相应不得抵扣进项税额。现行相关财税文件和会计准则,对该转出进项税额涉及固定资产账面价值和计税基础的处理方法并未予以明确规定,故有必要对该类业务的财税处理进行探讨。
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