内容摘要：

以按揭贷款方式进行的固定资产投资具有耗资多、时间长等特点，因此涉及的会计与税务处理问题较多。在现行会计准则和税收法规的框架下，要正确处理好这些问题，依法履行纳税义务，本文从固定资产购入和处置两个角度对资产与负债的确定、计量进行科学、合理的确认。

关键词：按揭贷款　固定资产会计处理

abstract:fixed assets purchased by mortgage loan are characterized by their high cost and long duration, which results in many issues concerning accounting and tax treatment toward them. this paper argues that recognition and calculation of assets and liabilities should be well dealt with from purchase and disposition of fixed assets in the context of current accounting principles and tax regulations.

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