《企业会计准则第4号——固定资产》(以下简称“固定资产准则”)规范了固定资产的确认、计量和相关信息的披露,旨在保证与固定资产相关的会计信息质量。新企业所得税法及其实施条例对固定资产的计税基础、折耗费用的税前扣除以及资产处置损益等作出规定,目的在于保证税基的确定性和可验证性。本文侧重于两者的新旧变化及差异事项进行比较分析。 The Accounting Standard for Business Enterprises No. 4 - Fixed Assets (hereinafter referred to as the “Fixed Assets Standards”) regulates the recognition, measurement and disclosure of related information of fixed assets to ensure the quality of accounting information related to fixed assets. The new Enterprise Income Tax Law and its implementing regulations provide for the tax base of fixed assets, pre-tax deduction for discounted expenses and gains and losses on disposal of assets, with the purpose of ensuring the certainty and verifiability of the tax base. This article focuses on both old and new changes and differences between the comparative analysis.