论文部分内容阅读
税务稽查人员对企业进行税务检查时,要充分检查企业固定资产的使用和变动所涉及的税务问题,因为固定资产变动涉及到增值税、营业税、企业所得税、房产税、城建税、教育费附加、印花税和车船使用税等多个税种。根据《企业所得税暂行条例》第二十九条规定:“纳税人的固定资产,是指使用期限超过1年的房屋、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,并且使用期限超过2年的也应当作为固定资产。”企业的固定资产都比较多,而且使用变化情况十分复杂,对企业
Tax inspectors should conduct a full inspection of the tax issues involved in the use and changes of the fixed assets of the enterprise because the changes in fixed assets involve value added tax, business tax, enterprise income tax, property tax, urban construction tax, education surcharge, Stamp duty and travel tax and other taxes. According to Article 29 of the Provisional Regulations on Enterprise Income Tax, “Taxpayers’ fixed assets refer to houses, buildings, machinery, machinery, transportation vehicles and other equipment related to production and operation with a service life of more than one year , Appliances, tools, etc. The items that do not belong to the production and operation of major equipment shall be regarded as fixed assets with a unit value of more than 2,000 yuan and the service life of more than 2 years. ”Enterprises have more fixed assets and use changes Very complex, business