The Study On The Difference Of Asset Tax Treatment And Accounting Treatment Under The Background Of "New Enterprise Income Tax Law" And "New Accounting Standard"

On the basic of the history of the study on the difference between China and USA, this paper starts with analyzing the difference of asset tax treatment and accounting treatment under the background of "New Enterprise Tax Law" and "New Accounting Standard", and briefly expatiates the reason of the difference in asset treatment rests with moderate separation between tax law and accounting. On this basic, this paper analyzes the difference of several main assets in initial measurement, follow-up measurement and treatment procedure, and analyzes the feature and variety of difference according to the demands of income tax accounting, and discusses the accounting methods in dealing with the above difference by using balance sheet liability method; meanwhile, this paper talks about different tax adjustment and declaration form filling method according to the demands of income tax law. According to the measures in dealing with above asset difference in new "Enterprise Income Tax Law" and new Accounting Standard, this paper summarizes the experience of tax law and accounting in dealing with difference coordination and gives some coordination suggestions from three aspects: improve and deepen correlative laws for income tax to a further extent; deepen the study on the accounting practice for income tax; construct supervision system for difference coordination.This paper is divided into four chaptersChapter One "introduction", this chapter illuminates the background of this paper and reviews the study history of the difference between accounting regulation and tax law according to the reference in China and abroad. Meanwhile, this chapter defines several related concepts about the study on difference, and expatiates the theory and practical significance of the study on the difference between asset tax treatment and accounting treatment on this basic.Chapter Two "The summary of the difference of asset treatment under new background", this chapter briefly expatiates the common difference between income tax of enterprise and accounting under new background, and summarizes the changes of asset tax treatment and accounting treatment, and concludes the source and sign of the difference between both.Chapter Three "The study on the difference of several main assets", this chapter deepens the study on the difference between tax treatment and accounting treatment of four kinds of assets, stock, capital assert, intangible asset and investment asset which are easy to cause difference.Chapter Four "Coordination Measures, Experience and Suggestions for Asset Difference:, this chapter concludes the experience and deficit of tax law and accounting in harmonizing the difference by summarizing the measures of harmonizing specific asset difference. This chapter also gives suggestions from three aspects: improve and deepen correlative laws for income tax to a further extent; deepen the study on the accounting practice for income tax; construct supervision system for difference coordination.