Analysis Of The Differences Between Accounting Standards Of Capital Assets And The "Enterprise Income Tax Law"

Accounting 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, differences 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 enterprise’s financial position and operating results have important influence on accounting standards of capital assets, it has important sense 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, 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. And a case of the accounting standards of capital assets and income tax difference on tax practice effects of in-depth analysis is introduced, with coordination of differences between the accounting standards of capital assets and the enterprise income tax law is studied in the last partBased 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. In the first part, the differences between China and foreign research status at home and abroad 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 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 income tax are analyzed. In order to further analyze differences between the capital asset criterion and the enterprise income tax law, the author introduces examples of a Local Taxation Bureau in the city of Chengdu, which is about calculation of enterprise income tax in2010. discussed from many sided capital assets tax differences influence. The coordination of differences between criterion of the capital assets and income tax is studied, which is composed of two parts. In the first part, the necessity of coordination of differences between the two is introduced. In the second part, the author focuses on the effective coordination method of the differences--enterprise income tax adjustment as well as the measures enterprise can take to face up with the differences.In this paper, based on the accounting standards of capital assets and income tax difference studies, the author tries to get a systematic and comprehensive accurate grasp of differences and differences in the processing method of accounting standards of capital assets and income tax, and tried to provide reference to the enterprise financial workers and tax workers.