文档介绍：东北财经大学津桥商学院本科毕业论文
浅谈中小企业会计准则与税法的协调性及其影响
作者
系别财会系
专业财务管理
年级
学号
指导教师
答辩日期
成绩
内容摘要
2011年10月颁布的《小企业会计准则》在内容上与税法完善的协调性使得小企业在外部与内部的税收管理工作上受益匪浅。本文以中小企业会计准则和所得税法的相关理论内容为基础,以二者之间的关系为导向,简单地对两者进行相关的比较,分析了《小企业会计准则》中关键内容与税法的协调性。并在此基础上,对中小企业会计准则与所得税法之间存在的差异及协调等相关问题进行简单探讨。归纳两者之间的协调方法。与此同时阐明了《小企业会计准则》对中小企业外部和内部税收管理,以及对税务稽查部门对中小企业管理监督的积极影响。
本文分为六大部分对中小企业会计准则与税法的协调性及其影响进行阐述:第一部分,从中小企业会计准则概念、产生、背景、特点以及适用范围方面对其作了简要概述;第二部分,从中小企业会计准则与税法之间的相互关系进行分析。通过对中小企业税收的法律,所得税法和税法的服务对象三方面的概述,阐明两者之间的关系;第三部分,提出中小企业会计准则与企业税法收入、成本、资产类的区别与比较;第四部分,举例分析了中小企业会计准则与企业税法差异的协调性;第五部分,从两个方面对中小企业准则与税法差异的协调方法进行简单的探讨;第六部分,从三个方面简述了中小企业会计准则对中小企业税收管理的积极影响;第七部分,为本文结论部分。其中二三四五六部分为中小企业与税法协调性的相关探讨部分。
关键词:中小企业,会计准则,所得税法,税收管理,比较,差异,协调性
Abstract
The small enterprises have benefited a lot in the external and internal tax administration from the perfect coordination between the Tax Law and the contents in the Accounting Standards for the Small Enterprises issued in October 2011. In this paper, the accounting standards for the small enterprises and the e tax law have pared simply on the basis of the related theory contents and oriented by the relationship between the two, and the coordination between the Tax Law and the key contents in the Accounting Standards for the Small Enterprises have been analyzed. On that basis,related problems, including the difference and the coordination between the accounting standards for small enterprises have been discussed to conclude the coordinating methods for the two. Meanwhile, the internal and external tax administration for the small enterprises by the Accounting Standards for the Small Enterprises, as well as the positive influence of the tax inspection department on the management and supervision for the small enterprises has been illustrated.
This paper has been divided into six parts to illustrate the coordination between the accounting standards for the small and medium-sized enterprise and the tax law, as well as its influenc