固定资产的税务处理固定资产是指使用期限超过1年，单位价值在规定标准以上，在使用过程中保持原有物质形态的资产，它包括房屋、建筑物、机器、机械、运输工具以及其他与生产、经营有关的设备、器具、工具等。不属于生产、经营主要设备的物品单位价值在2000元以上，并且使用期 Tax Treatment of Fixed Assets Fixed assets refer to assets that have a useful life of more than one year and the unit value of which is above the prescribed standard and maintain the original material form during use. This includes buildings, buildings, machinery, machinery, transportation vehicles and other Production, management related equipment, appliances, tools and so on. Not belong to the production and operation of major equipment items unit value of more than 2,000 yuan, and the use of period