固定资产改良

固定资产改良支出的纳税调整

Tax 's adjustment with the fixed assets ' improving outlay

如公司开办费、固定资产改良支出等。

Reform like company organization expenses , fixed assets defray .

固定资产改良支出在会计处理和税务处理方面有较大差异。

There are many differences between accountant 's dealing and tax 's dealing of the fixed assets'improving outlay .

租入固定资产改良支出应当在租赁期内平均摊销。

Expenditures incurred on major repair and improvement of the rented fixed assets shall be averagely amortized during the period of leasing .

按照新的会计准则，开办费可以不再分期摊销，直接计入当期损溢；固定资产改良支出应按照受益期间摊销分期计入成本、费用。

According to new accounting standard , organization expenses need not be amortized again , direct plan enter current caustic excessive ; fixed assets is improved defray should according to during be benefited amortize in installment plan enter cost , charge .

第三十二条递延资产是指不能全部计入当年损益，应当在以后年度内分期摊销的各项费用，包括开办费、租入固定资产的改良支出等。

Article 32 Deferred assets refer to all the expenses that cannot be accounted into current profit or loss totally but should be periodically amortized in future years , including starting expenses , expenditures incurred in major repair and improvement of the rented fixed assets , etc.