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在建工程转固定资产对企业未来的发展具有重要的意义,预示着企业即将步入正常的生产轨道。它不仅是会计核算保证会计资料真实性的需要,更是做好固定资产后续管理的起点和基础。这就需要做好资产预转固的分类和计量工作,对在建工程预转固阶段的涉税事项进行正确的纳税处理。本文结合工作实践,对在建工程预转固的会计与税务处理工作予以简单分析研究,希望对在建工程预转固的会计处理和税务处理,能有一定的参考价值。
The construction of fixed assets transferred to the future development of enterprises is of great significance, indicating that enterprises are about to enter the normal production track. It is not only the need of accounting to ensure the authenticity of accounting data, but also the starting point and foundation of follow-up management of fixed assets. This requires the classification and measurement of assets pre-consolidation, and the proper tax treatment of tax-related matters in the pre-consolidation phase of construction in progress. Based on the work practice, this paper briefly analyzes the accounting and tax treatment work of the pre-consolidation project under construction and hopes to have a certain reference value for the pre-consolidation accounting and tax treatment of the construction in progress.