新租赁准则（使用权资产）税会差异处理解析

2026-06-02 网络整理佚名680

Key Point:一、新租赁准则的变化2018年财政部修订发布《企业会计准则第21号——租赁》（财会〔2018〕35号），自2021年1月1日起在所有执行企业会计准则的企业全面实施。

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