固定资产通过购入、租入、盘盈等等方式取得。固定资产在使用中由于发生损坏、技术陈旧或其他原因可能导致其可收回金额低于其账面价值,发生资产减值。因会计制度与税法对以不同方式取得的固定资产及其减值处理上存在不一致,企业有必要对其进行合理的筹划。一、盘盈取得固定资 Fixed assets acquired through acquisitions, leasing, Pan Ying and so on. Impairment of fixed assets due to the occurrence of damage, outdated technology or other reasons may cause the recoverable amount of fixed assets to be lower than their carrying value. Due to the differences between the accounting system and the tax law on the fixed assets obtained in different ways and their impairment treatment, it is necessary for the enterprises to make rational planning for them. First, made a fixed-profit financings