新所得税法下的资产税务处理与会计准则的差异.DOC

摘要：在2007年3月16日，历经十三载酝酿的《中华人民共和国企业所得税法》终于出台，在关于资产的税务处理方面也给予了较多的重视。本文就主要分析金融资产的会计处理与税务处理差异；分析存货的会计处理与税务处理差异；分析固定资产的会计处理与税务处理差异；分析无形资产的会计处理与税务处理差异；分析长期股权投资的会计处理与税务处理差异。来说明，企业在缴纳所得税时，如何根据企业新所得税法与会计准则进行纳税调整，如何使会计和税法的差异更好的相互协调，构建税收监管与会计监管相结合的监管体系。

关键词：会计；税法；资产；差异

Abstract：On March 16, 2007, after 13 brewing in the PRC enterprise income tax law finally came out, in the tax treatment of assets also giving more attention. This paper mainly analyzes the financial assets accounting and tax deal with differences; Analysis of the inventory accounting and tax deal with differences; Analysis of fixed assets accounting and tax deal with differences; Analysis of the intangible assets accounting and tax deal with differences; Analysis of the long-term equity investment difference between accounting and tax treatment. To illustrate, the enterprise is in pay income tax, according to the enterprise income tax law and accounting standards new tax adjustment, how to make accounting and tax law difference better coordination, supervision and construction tax accounting supervision of combining the supervision system.

Key Words：Accounting；tax law；assets；differences

　　　新所得税法下的资产税务处理与会计准则的差异，目的就在于：第一，有助于分析金融资产的会计处理与税务处理差异；第二，有助于分析存货的会计处理与税务处理差异；第三，有助于分析固定资产的会计处理与税务处理差异；第四，有助于分析无形资产的会计处理与税务处理差异；第五，有助于分析长期股权投资的会计处理与税务处理差异。

　　　本论文所研究的内容，属于使新所得税法下的资产税务处理与会计准则的差异的分析，在现代的市场经济条件上，如何才能使会计和税收的差异处理更加完善，有利于降低差异处理成本；有利于会计和税法的发展；有利于企业的发展；有利于提升我国的综合竞争能力。