Current location - Loan Platform Complete Network - Local tax - Difference between fixed assets depreciation tax law and accounting law
Difference between fixed assets depreciation tax law and accounting law
Inconsistent, accounting has accelerated depreciation method, but the tax law does not recognize the depreciation amount recorded by this depreciation method, and all tax adjustments are made according to the depreciation amount of the straight-line method, and the tax payable is calculated. But in the long run, it's actually the same, just a matter of paying taxes first and paying taxes later.