一、资产评估的必要性及评估范围根据国家《国有资产管理办法》规定,凡是占用国有资产的单位,在实行兼并、拍卖、承包、租赁、联营、股份经营、资产出售、破产清算、抵押、经济担保、中外合资、中外合作等经济活动时,都必须进行资产评估。非国有资产在各种经济活动中也有按法规要求须进行资产评估的情形。资产评估结果是以资产评估报告的形式表明企业被评估资产现有价值的公允估算,是确定产权交易价值的基础,有时也是新的会计账面记录的法律依据,但资产评估结果可能与成交价格相同,也有可能不同。税法上是以实际交易价格或视同销售价格作为计税的依据。现就企业的清产核资和股份制改造、企业以非货币性资产对外投资这两种常见的资产评估结果的会计和所得税处理逐一试述。 I. The Necessity and Scope of Assets Valuation According to the State Measures for the Administration of State-owned Assets, all units that occupy state-owned assets are under the control of mergers and acquisitions, auctions, contracting, leasing, joint ventures, shareholding operations, asset sales, bankruptcy liquidation, mortgages, Economic security, Sino-foreign joint ventures, Sino-foreign cooperation and other economic activities, we must carry out asset evaluation. In various economic activities, non-state-owned assets also have assets that need to be assessed according to the laws and regulations. The result of asset appraisal is a fair appraisal of the existing value of the appraised assets in the form of asset appraisal report. It is the basis for determining the value of property transactions and sometimes the legal basis for new accounting book records. However, the asset appraisal result may be the same as the transaction price It may also be different. Tax law is based on the actual transaction price or deemed sales price as tax basis. The accounting and income tax treatment of the two common assets appraisal results of the enterprise’s clear assets verification and shareholding reform and enterprises’ non-monetary assets investment abroad are discussed one by one.