新会计准则与新所得税法对固定资产处理的差异分析

Analyze on the Differences between the Method of Fixed Assets Disposal Determined by New Accounting Standard and New Income Tax Law

2006年颁布的企业会计准则及2007年出台的企业所得税法及其实施条例对固定资产处理的存在很多差异,固定资产的初始计量、固定资产折旧、固定资产后续支出、固定资产减值及固定资产处置等方面的处理均存在税会差异,企业年终需要进行纳税调整,并按照所得税会计准则规定的资产负债表债务法,确定暂时性差异及其性质,并确认递延所得税资产和递延所得税负债。

There are some differences between the method of fixed assets disposal determined by new accounting standard and new income tax law, which is in accordance with enterprise accounting standard published in 2006 and corporation income tax law and implementing regulations issued in 2007. The differences exist among initial measurement of the Fixed assets, depreciation of fixed assets, fixed assets follow- up pay, reducing value of fixed assets and disposal of fixed assets. Enterprises must adjust the paying taxes at the end of the year, then determine temporary differences and its nature which are produced in the course of describing the income taxes related to fixed assets, and then recognize deferred tax assets and liabilities.