Combined with new accounting standards and new enterprise income tax law, the new enterprise income tax law operation of the fixed assets and the accounting disposal under the new policy were discussed in this paper.

New enterprise income tax law related to the original enterprise income tax policies carried out a major adjustment,enterprises should be in-depth study and analysis of the provisions of the new enterprise income tax on the basis of effective tax planning,thereby bringing business to the Tax Saver effect.

Based on the surveys to some corporates in Baoding,the author conducts a profound analysis to those corporates impacted by the new law on corporate income tax and points out the related tactics and strategies after considering the emerging issues with the enforcement of the the new law on corporate income tax.

By summarizing and analyzing the fixed assets-concerned regulations in the new accounting standards and income tax law,this article found out that the similarities and differences as follows: On the one hand,the income tax law is in line with the accounting standards in terms of confirming the fixed assets,the measuring properties,and the measuring methods.

There are some differences between the method of fixed assets disposal determined by new accounting standard and new income tax law,which is in accordance with enterprise accounting standard published in 2006 and corporation income tax law and implementing regulations issued in 2007.

The classification rules of incomes in the traditional income tax law have faced great challenges from E-Commerce and the world is now endeavoring to look for some ways to deal with the situation.