摘要：在2007年3月16日，歷經十三載醞釀的《中華人民共和國企業所得稅法》終于出臺，在關于資產的稅務處理方面也給予了較多的重視。本文就主要分析金融資產的會計處理與稅務處理差異；分析存貨的會計處理與稅務處理差異；分析固定資產的會計處理與稅務處理差異；分析無形資產的會計處理與稅務處理差異；分析長期股權投資的會計處理與稅務處理差異。來說明，企業在繳納所得稅時，如何根據企業新所得稅法與會計準則進行納稅調整，如何使會計和稅法的差異更好的相互協調，構建稅收監管與會計監管相結合的監管體系。

關鍵詞：會計；稅法；資產；差異

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

　　　新所得稅法下的資產稅務處理與會計準則的差異，目的就在于：第一，有助于分析金融資產的會計處理與稅務處理差異；第二，有助于分析存貨的會計處理與稅務處理差異；第三，有助于分析固定資產的會計處理與稅務處理差異；第四，有助于分析無形資產的會計處理與稅務處理差異；第五，有助于分析長期股權投資的會計處理與稅務處理差異。

　　　本論文所研究的內容，屬于使新所得稅法下的資產稅務處理與會計準則的差異的分析，在現代的市場經濟條件上，如何才能使會計和稅收的差異處理更加完善，有利于降低差異處理成本；有利于會計和稅法的發展；有利于企業的發展；有利于提升我國的綜合競爭能力。