内容摘要：

本文简要分析了新会计准则和税法产生差异的原因，而后从固定资产处置入手，详细分析了固定资产的会计处理和所得税、流转税处理的差异。经过分析，得出的结论是会计准则和税法产生差异是不可避免的。

关键词：固定资产处置　会计处理　所得税　流转税　差异

abstract：the article starts with a brief analysis of causes of disparities in the new accounting standards and tax law，then based on the disposal of fixed assets,it provides a detailed review of disparities between accounting and tax treatments.as a final conclusion,the article argues hat the disparity is unavoidale.

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