文档介绍：毕业论文
论会计利润与应税所得的差异
摘要
我国的会计准则与税收法规经过改革和国际协调,二者之间的关系逐渐倾向于分离模式,因而财务报告披露的会计利润与纳税申报的应税所得之间必然存在着差异。本文对会计利润与应税所得的差异进行研究,首先对差异进行了详细描述并指出制度原因是造成差异的根本原因,然后讨论了差异对企业和税务机关所产生的影响,最后对协调会计利润和应税所得差异提出了对策。
关键词:会计利润应税所得差异
Abstract
After the reform and the international adjusting, the relations of our country's accounting standards and the tax code favor gradually in separate, thus the accountant profit disclosed by the financial report and the tax payment reported have differences inevitably. This article gives a research on the difference between the accountant profit and the dutiable obtained. First describe the difference minutely and point out that the system reason is the basic reason creating the difference, then discuss the influence to the enterprise and the Tax authorities produced by the difference, finally propose certain countermeasure to coordinate the accountant profit and the dutiable obtained.
Keywords:the accounting profits, taxable e, differences
目录
摘要 I
Abstract II
目录 III
前言 1
1 会计利润与应税所得概述 2
会计利润和应税所得差异 2
—制度因素 3
会计准则与税法规定目的不同 3
核算的基础不同 3
遵循的原则不同 4
2 会计利润与应税所得的差异分析 5
永久性差异 5
表现形式 5
会计处理 6
暂时性差异 7
表现形式及简单会计处理 7
3 会计利润与应税所得的差异的影响 9
会计利润与应税所得的差异对企业的影响 9
会计利润与应税所得的差异对税务机关的影响 9
会计利润与应税所得的差异对会计人员的影响 9
4 会计利润与应税所得的协调 10
协调的必要性 10
有利于提高税收征管和税务稽查效率 10