借款费用资本化纳税调整

摘  要
企业既要贯彻执行新《企业会计准则》，进行规范的会计核算，以客观、公允地反映企业的财务状况和经营成果，从而维护投资人和债权人的利益，又要不折不扣依《企业所得税法》纳税。由于企业的会计核算和税收处理分别遵循不同的处理原则和方法，服务于不同的目的，因此企业的会计利润和应纳税所得额之间必然存在差异。
借款费用有两种会计核算方法：费用化和资本化．借款费用是否需要进行资本化处理，会直接影响到企业财务状况和企业经营管理者经营业绩的好坏．而且也会影响到企业资产和费用的确认与计量．
企业在纳税申报时，对于当期发生的交易和事项，应在会计利润的基础上，分析会计和税收之间由于计算口径和计算时期不同的产生的差异，进行纳税调整，将其调整为应纳税所得额，进而计算出当期应交的所得税。本文在阐述借款费用资本化的现行涵义以及借款费用资本化在会计准则和税法上的相关规定的基础上就借款费用资本化会计和税法的处理的差异及相应的纳税调整谈一点个人粗浅的认识

关键词  借款费用；资本化；调整
Abstract
There are two accounting methods: Expense and Capitalization. Wheather borrowing costs needed being capitalized not only effects the financial positon of the campany and the business performance of the manager, but slao makes differences in the recoganition and measurement of the companyassets. In term of ratepaying,there exists certain preparation spaces.Thus, doing research on borrowing costs capitalization brings some certain economic significances
This paper analyses the differences between Expense and Capitalization basing on the current meaning of Capitalization of borrowing costs as well as some requirements of it on accountancy law and tax law, and puts forward methods to adjusting ratepaying. In the base of this, it also raises its ideas about the existing problems in the present system.

Key words :  borrowing costs   Capitalization.  adjusting ratepaying

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