1、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
2、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：
3、固定资产准则；企业所得税法；差异AbstractAccounting is closely related with tax. The two affect each other and learn from each other. At the same time, although accounting and income tax are closely related to each other, since goals, principles, scopes of application, service objects of them are different, differen
4、ces between the two are inevitable. Standards of capital assets and income tax are different, too. As an important component of the enterprise, purchase and construction, use and disposal of capital assets are important parts of the economic activities of the enterprise. Since the enterprises financ
5、ial position and operating results have important influence on accounting standards of capital assets, it has important function to research the differences and coordination of enterprise income tax law and capital assets. Based on the accounting standards of capital assets treated as the main line,
6、 with the differences between capital assets criterion and the enterprise income tax law treated as the main research object the author tries to give a comprehensive and detailed analysis of causes of the differences and specific differences. Accounting standards of capital assets and income tax dif
7、ference on tax practice effects of in-depth analysis is introduced. Based on the criterion of the capital assets and the enterprise income tax law difference study, the author used the method of combining theory and practice. The differences between China and foreign research status at home and abro
8、ad are reviewed. The research mainly focuses on the differences between accounting and tax, the relationship between accounting and tax differences, differences in origins and differences in the coordination development. In this paper, the cause of differences between accounting standards of capital
9、 assets and income tax are explored in theory. And the author draws a conclusion that the development purpose, scope, standards, applicable principles and development speed are different between the two,leading to the differences. Then the specific differences between standards of capital assets and
10、 income tax are analyzed. Key words: accounting standards of capital assets; enterprise income tax; differences; 目录Abstract31.绪论41.1研究背景41.2研究目的及意义51.3国内外研究现状52.固定资产的相关概念62.1固定资产的范畴62.1.1固定资产的会计概念62.1.2固定资产的税法概念72.2固定资产的初始计量72.3固定资产的后续计量72.4固定资产的处置73企业固定资产的财务会计与税法处理差异分析83.1固定资产的确认会计与税法差异分析83.2固定资产初始
11、计量会计与税法差异分析83.2.1外购固定资产差异83.2.2不具有商业实质的非货币性资产交换取得的固定资产差异93.2.3 融资租赁取得的固定资产差异93.3固定资产后续计量会计与税法差异分析103.3.1固定资产折旧的会计与税法处理差异分析103.3.2固定资产后续支出会计与税法差异分析113.3.3固定资产减值准备会计与税法处理差异113.4固定资产处置会计与税法差异分析11结 束 语12致 谢13参 考 文 献141.绪论1.1研究背景二十世纪末,为了适应市场经济体制的需求,财政部门制定了“两制”与“两则”,即企业会计制度和企业财务制度以及企业会计准则、企业财务通则。随后的几年中,财政
12、部门又陆陆续续出台了16项细致的会计准则,将我国会计规范与国际会计惯例接轨迈出了坚实的一步。面临着经济全球一体化、会计制度规范将不断与国际趋势迈进，同和随着社会主义市场经济体制不断完善的形势,为了将企业会计认证、计量和报告的行为更加规范,提高会计信息质量,财政部门于2006年颁布了修订后的企业会计准则基本准则。新准则体系已于2007年开始施行,大力的促进了我国会计制度体系的建设,标志着我国会计改革进程和会计法制体系建设的又一个里程碑。其中,针对固定资产会计处理及相关信息披露进行规范的企业会计准则第4号固定资产,在企业会计准则中占有相当重要的地位。在当前经济领域中,会计和税收这两个重要组成部分具有密切关联性,两者既彼此影响,又彼此借鉴。所得税的推行和成熟,需要借助于会计；而会计
