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- W2391930376 abstract "According to the rule of permanent assets, the permanent assets terminal of an enterprise should be computed based on the lower side between account value and withdrawn fund. If the latter is lower than the former, devaluation reserve is to be computed and the recomputation of redemptory fund is to be carried out according to the new devalued account. Consequently, between the rule and tax law arises discrepancy, as to which the regulation of ratepaying has to be conducted. This paper focuses on the analysis of the discrepancy between the computation of permanent assets devaluation reserve and tax law, aiming at guiding enterprises to compute income tax correctly." @default.
- W2391930376 created "2016-06-24" @default.
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- W2391930376 date "2005-01-01" @default.
- W2391930376 modified "2023-09-27" @default.
- W2391930376 title "Confirmation of Permanent Assets Devaluation and the Analysis of the Discrepancy from Tax Law" @default.
- W2391930376 hasPublicationYear "2005" @default.
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