本文认为企业固定资产会计核算与税务处理存在五个方面的差异。具体包括:固定资产的界定与确认、固定资产的初始计量与计税基础、固定资产后续支出的会计处理与税务处理、固定资产的后续计量与税前扣除和固定资产处置的差异等方面存在不同,搞清二者的差异有助于搞好会计核算,做好纳税处理工作。 This paper argues that there are five differences in accounting and taxation of fixed assets between enterprises. Specifically, it includes the definition and recognition of fixed assets, the initial measurement and taxation basis of fixed assets, the accounting treatment and tax treatment of subsequent expenditures on fixed assets, the subsequent measurement of fixed assets and the difference between pre-tax deduction and disposal of fixed assets, etc. , To find out the difference between the two helps to improve accounting, tax processing.