资产的计税基础,是指企业收回资产账面价值过程中,计算应纳税所得额时按照税法规定可以自应税经济利益中抵扣的金额,即某一项资产在未来期间计税时按照税法规定可以税前扣除的金额。所得税会计的关键在于确定资产、负债的计税基础。在确定资产、负债的计税基础时,应严格遵循税收法规中对于资产的税务处理以及可税前扣除的费用等的规定进行。 Taxable basis of assets refers to the amount that taxable income can be deducted from taxable economic benefits when calculating the taxable income in the course of recovering the book value of an enterprise, that is, when an asset is taxed in the future, Define the amount that can be deducted before tax. The key to income tax accounting lies in determining the tax base for assets and liabilities. In determining the tax base of assets and liabilities, tax laws and regulations should be strictly abide by the provisions of the tax treatment of assets and pre-tax deductions and other expenses.