提供全套，各专业毕业设计摘要新会计准则和企业所得税法体现着不同的经济主体关系，存在着很多的矛盾和差异，对于一些事项业务的处理往往也不同，本文主要分析讨论新会计准则与企业所得税法之间的差异，并着重企业所得税法与会计准则方面应用分析，并试着通过实例解决为了协调这些差异而作的会计处理的问题，以为了此后工作中能够予以借鉴，从而提高会计工作质量和效果。关键词：新会计准则 企业所得税法 差异 协调AbstractNew accounting standards and the enterprise income tax law embodies the relationship between different economic subject, there are many conflicts and differences, some items for business processing is often different, this article mainly analysis the difference between the new accounting standards and the enterprise income tax law, and focus on enterprise income tax law and accounting standards application analysis, and try to solve through an example in order to coordinate the differences of accounting problems, to later work can be for reference, so as to improve the quality of accounting work and effect.Key words: the new law on corporate income tax accounting standards differences coordination目录一、引言...............................................................................................................1二、所得税会计法律规范与税收法规的差异表现...........................................2（一）会计准则与税收法规的相关概念认定...........................................2（二）会计准则与企业所得税法差异表现...............................................5三、会计与税法的差异成因分析.......................................................................8四、所得税会计法律规范与税收法规的差异协调...........................................9（一）协调必要性.......................................................................................9（二） 所得税会计协调处理原则..............................................................9参考文献...........................
