企业会计准则和税收法律、法规在不断修订和完善,但是对于筹建期开办费的处理,财务和税务上的处理存在着很大的差异。本文以新税法和会计准则的相关规定为依据,首先对筹建期与开办费进行了界定,明确暂时性差异的存在并对开办费发生时和相关的递延所得税资产的确认和转回进行会计处理,进而探讨了由此导致的税收上一系列纳税调整。 Enterprise accounting standards and tax laws and regulations are continuously revised and improved, but there is a big difference in the handling of the start-up expenses during the preparation period, finance and taxation. Based on the relevant provisions of the New Tax Law and Accounting Standards, this article defines the preparatory establishment and start-up costs first, clarifies the existence of temporary differences and accounts for the confirmation and reversal of the deferred income tax assets when the start-up expenses are incurred and related Processing, and then explored the resulting tax adjustments on the previous series of taxes.