文档介绍：山西财经大学
硕士学位论文
新企业所得税法与新会计准则的协调问题研究
姓名:王晋雯
申请学位级别:硕士
专业:经济法
指导教师:薛建兰
2008-03-28
摘要
企业所得税法与会计准则的关系问题是一个复杂的问题,也是我国法制建
设过程中的一个非常突出的问题。年新会计准则实施, 年新《企业
所得税法》及其实施条例开始实施。新的实施条例虽然注重税法与会计准则的
协调,实现了简化税制的目标,但是二者之间的差异仍然是个突出的问题,从
长期来看,二者的协调问题依然很重要。在总结前人研究成果的基础上,本文
通过分析企业所得税法与会计准则的理论差异,以及环境对二者的影响,阐述
了新企业所得税法与新会计准则之间相互分离的必然性;通过新企业所得税法
与新会计准则之间的联系进行分析,比较了二者之间的协调之处,以及税法与
会计准则由于目的不同而依然存在甚至有可能进一步加大的差异之处。
本文主要从以下几方面进行了研究和论述:
一、从企业所得税法与会计准则的理论基础不同,分析论述了企业所得税
法与会计准则的制定目标不同,规范形式不同以及其核算原则的不同。
二、研究了新企业所得税法及其实施条例与新会计准则目前存在的部分业
务差异,通过二者在劳务收入、工资薪金、研发费用、准备金、借款费用、业
务招待费等项目存在差异的比较分析,阐述了新企业所得税法与新会计准则存
在的主要实务差异,指出了二者立法分离的现状。
三、通过对我国目前所得税会计立法模式的分析,指出了其不足,提出了
我国企业所得税法与会计准则的协调原则、协调的可行性,并提出了协调的思
路和具体方法。

【关键词】新企业所得税法新会计准则差异协调
1
Abstract
The relationship between China's corporate e law and
accounting principles is plicated, which has posted great
obstacles to the improvement of China's legislation and legal system .In
designing the new accounting principles which took effect in 2007 and
the new corporate e tax law which took effect in 2008,the
government has worked hard to make the two documents match each
this effort,something remarkably patible still exist
between the the effect of this ptibility,over the long
run,must be paper indentifies the two documents's
theoratical and practical differences to explain their inevitable
patibility and analyzes their connections to explain their
compatibility. Then the paper goes further to conclude that difference in
these two documents'function will inevitably lead to and expand their
patibility.
The following is the relevent arguments:
corporate e tax law and the accounting principles are
different in function,regulatory tools, and accounting calculation rules
due to their different theoratical basis.
paper points out the major practical differences between
China's new corporate e tax law and accounting principles i