通常来讲固定资产原值和计税基础这二者之间的关系是非常密切的,甚至在一定程度上是可以划上等号的。但是在实际的应用中,二者之间的差异性还是客观存在的,而且这种差异性对后期固定资产折旧在会计和税务上的差别将会产生直接的影响。而根据固定资产来源的不同,固定资产原值同计税基础的差异又可以从以下几个方面进行阐述,分别是企业购入的固定资产和自行建造的固定资产,融资租入的固定资产以及进行改建扩建的固定资产和盘盈的固定资产。 Generally speaking, the relationship between the original value of fixed assets and tax base is very close, and even to some extent, it can be equated. However, in actual application, the difference between the two still exists objectively, and the difference will have a direct accounting and tax difference on the depreciation of fixed assets in the latter stage. According to the different sources of fixed assets, the difference between the original value of fixed assets and the tax base can be explained in the following aspects: the fixed assets acquired by enterprises and the fixed assets built by themselves; the fixed assets financed by financing; and The reconstruction and expansion of fixed assets and surplus of fixed assets.