文档介绍：山西财经大学
硕士学位论文
新会计准则与新企业所得税法的差异性研究
姓名:许建业
申请学位级别:硕士
专业:经济法学
指导教师:薛建兰
2009-05-25
摘要
新会计准则与新企业所得税法作为两个不同的规范领域,虽然存在密切联
系,但由于各自的目标不同、服务对象不同,二者之间必然会存在一定的差异。
企业会计服务的主要对象是投资者和债权人,会计的目标是客观公允地反映企
业的财务状况和经营成果,向会计利益相关者提供有利于决策的财务信息。会
计核算的结果主要体现在资产负债表和利润及利润分配表上;而税法服务的对
象是政府,最主要的职能是及时足额地为
合理的税负。税收政策往往不过分追求理论上的尽善尽美,只求操作上的方便
可行,最终表现为一张符合税法的纳税申报表。企业既要按照会计制度的要求
进行会计核算,又要严格按照税法的要求计算纳税,要做到这一点,必须掌握
会计准则与税法的差异。
新会计准则与新企业所得税法,既有原则性差异,又有具体性差异。对其
差异的处理要遵循统一性原则和独立性原则。

【关键词】新会计准则企业所得税法差异比较分析

3
Abstract
Accounting Standards for Business Enterprises and the Enterprise e Tax Law belong to
two different fields, although there is a close connection between them, but because of their
different objectives and different groups to serve, there must exist certain differences. The main
groups the business accounting serves are investors and creditors. The objective of the accounting is
to objectively and fairly reflect the financial situation and operating results, and provide useful
financial information for stakeholders. Accounting results is mainly reflected in the balance sheet,
profit and profit distribution table; but the tax law serves the government and its most function is to
ensure full and timely financial e, aimed at achieving a fair and reasonable tax burden. Tax
policy is not often at the pursuit of theoretical perfection but for the sake of convenience to operate,
and ultimately it is embodied in the tax returns according with the tax law. Enterprises are supposed
not only to practice accounting in accordance with the requirements of the accounting system, but
also to pay taxes in strict accordance with the requirements of the tax law. To do this, the
differences between accounting standards and tax law must be grasped.
Between Accounting Standards for Business Enterprises and the Enterprise e Tax Law,
there exist differences of principle as well as specific differences. T