企业固定资产的财务会计与税法处理差异分析摘要会计和税收一向有着相辅相成的密切关系,两者之间彼此影响,彼此借鉴。同时,尽管会计和税收具有密切的相关性,但是源于两者目标、应用准则、应用范畴服务对象等各个方面的不同,两者之间的差异也是无法避免的。同样,固定资产财务会计与税法处理之间也存在必然的差异。作为企业资产关键组成部分的固定资产,在企业经济活动中针对固定资产的购建、使用和处置有非常严格的要求,对整个企业的经营成果和财务状况具有深远的作用,而探讨固定资产财务会计与企业税法的相关差异,就具有重要意义。本文以固定资产为主线,以固定资产财务会计和企业税法两者的差异作为主要研究对象,从四个方面细致地分析了两者差异的产生原因、具体因素差异,对固定资产财务会计与企业税法的全运营周期进行了研究。本文在对固定资产财务会计和税法处理的差异进行研究时,注重运用理论和实践相结合的方法。本文针对国内外差异的研究状况进行了总结。国内外研究主要都仅仅围绕会计与税收的关联、会计与税收差异产生原因、会计与税收的差异以及如何进行差异的协调展开。本文从理论的角度对固定资产财务会计与税法处理差异的根源进行了探索,明确了准则目标、应用范畴、规则内容、适用原则以及发展进程的不同是致使二者差异的根源。在此基础上，本文对固定资产财务会计与税法处理的具体差异进行了一一比对剖析,从四个角度对二者的差异进行了深入的探讨。关键词：固定资产准则；企业所得税法；差异AbstractAccountingiscloselyrelatedwithtax.Thetwoaffecteachotherandlearnfromeachother.Atthesametime,althoughaccountingandincometaxarecloselyrelatedtoeachother,sincegoals,principles,scopesofapplication,serviceobjectsofthemaredifferent,differencesbetweenthetwoareinevitable.Standardsofcapitalassetsandincometaxaredifferent,too.Asanimportantcomponentoftheenterprise,purchaseandconstruction,useanddisposalofcapitalassetsareimportantpartsoftheeconomicactivitiesoftheenterprise.Sincetheenterprise'sfinancialpositionandoperatingresultshaveimportantinfluenceonaccountingstandardsofcapitalassets,ithasimportantfunctiontoresearchthedifferencesandcoordinationofenterpriseincometaxlawandcapitalassets.Basedontheaccountingstandardsofcapitalassetstreatedasthemainline,withthedifferencesbetweencapitalassetscriterionandtheenterpriseincometaxlawtreatedasthemainresearchobjecttheauthortriestogiveacomprehensiveanddetailedanalysisofcausesofthedifferencesandspecificdifferences.Accountingstandardsofcapitalassetsandincometaxdifferenceontaxpracticeeffectsofin-depthanalysisisintroduced.Basedonthecriterionofthecapitalassetsandtheenterpriseincometaxlawdifferencestudy,theauthorusedthemethodofcombiningtheoryandpractice.ThedifferencesbetweenChinaandforeignresearchstatusathomeandabroadarereviewed.Theresearchmainlyfocusesonthedifferencesbetweenaccountingandtax,therelationshipbetweenaccountingandtaxdifferences,differencesinoriginsanddifferencesinthecoordinationdevelopment.Inthispaper,thecauseofdifferencesbetweenaccountingstandardsofcapitalassetsandincometaxareexploredintheory.Andtheauthordrawsaconclusionthatthedevelopmentpurpose,scope,standards,applicableprinciplesanddevelopmentspeedaredifferentbetweenthetwo,leadingtothedifferences.Thenthespecificdifferencesbetweenstandardsofcapitalassetsandincometaxareanalyzed.Keywords:accountingstandardsofcapitalassets;enterpriseincometax;differences;目录Abstract...................................................................................................31.绪论.......................................................................................................41.1研究背景...................
