企业在提取和转回固定资产减值准备时，其会计处理方法和税收法规规定存在较大差异。

There is a great difference between accounting method and tax policy while enterprises calculate and withdraw impairment reserve of fixed assets.

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以及会计收益与应税收益的差异扩大化是会计与税法双方不断完善健全的必然结果。

Meanwhile, we realized the expansion of the differences between accounting income and tax income is a positive result of the gradual perfection of accounting and tax.

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