会计利润与纳税所得的差异分析VIP免费

本科毕业设计论文题目会计利润与纳税所得的差异分析系别管理系专业会计学班级会计901班学号09020206学生姓名王蓓蕾指导老师王海民2013年6月摘要会计与税收是我国经济领域中关系紧密的两大分支，在经济的发展中都起到了重要的作用。在我国，会计制度与税收法规之间的关系经历了一个从统一分离、再到适当分离与协作的过程。由于会计与税收本质之间存在的紧密联系决定两者在经济的发展中不能完全分割独立，税法的处理要以会计信息为依据而征税的结果又直接影响到企业的经济效益和会计信息。因此，在现阶段，会计制度与税收法规的差异是必然存在的，但会计制度和税收制度之间差异的扩大增加了会计核算成本并使税收征管的难度加大。本文从会计利润与纳税所得差异产生的原因，差异的具体表现进行了系统的分析，随后也给出了关于这二者差异应如何调整的具体方法以及政策建议。理清会计利润与应纳税所得额的差异及做好二者之间的衔接可以提高会计人员应用所得税会计准则的能力，同时也可以减少会计遵从税法的成本、减少企业的纳税风险，实现会计利润和应纳税所得额衔接的服务目标。关键字：会计利润，纳税所得，差异分析，差异调整，纳税风险ABSTRACTAccountingandRevenuearetwoessentialbrancheswithintimaterelationshipinoureconomicsphere,andithasplayedthesignificantroleondevelopingChina’seconomicgrowth.InChina,thepreviouslyrelationshipbetweenaccountingsystemandrevenueregulationshaschanged.Fromaunityintoseparation,andthenitwasformedastwocollaborativeelementswithappropriaterelevance.Moreover,theessenceofaccountingandrevenuearecloselyconnected,soitdeterminesthataccountingandrevenuecannotbeseparatedcompletelyintheeconomicdevelopment.Thetaxtreatmentsareusingbasicaccountinginformationasthejudgingrelevance,andmeantimetheresultoftaxrevenuehasdirectlyimpactsontheenterprise’smarginalbenefitsandaccountinginformation.Hence,atthisperiod,thereisinevitabletheexistenceofthedifferencebetweenaccountingsystemandthetaxregulation,butthedifferencehasincreasedtheaccountingcostsandmakesthetaxrevenuemoredifficulttoregulate.Thisarticlestatestheaccountingbenefitsandtaxrevenuebyanalyzethereasonoftheirdifference,besides,thearticlealsoprovidesthesolutionandsuggestionsofhowtodecreaseorevensolvethosedifferences.Toraveloutthedifferencebetweenaccountingcostandtaxrevenueandmakethosetwointheappropriateconnectionareabletohelptheaccountantstoimprovetheirabilityofaccounting.Meanwhile,italsocanreducetheaccountingcostbyfollowthetaxlawandtheenterprise’srevenuerisksinordertogetthemarginalbenefitsonbothaccountingbenefitsandtaxrevenue.KEYWORDS:Accountingbenefits,Taxrevenue,Differenceanalysis,Levyingadjustmentofincometax,Betweendifferencesinadjustment目录1绪论..................................................................................................................................11.1本文的研究背景及问题的提出.........................................................................11.2本文的研究目的及意义......................................................................................11.3本文的研究方法....................................................................................................21.4本文的研究内容与结构......................................................................................22国内外会计利润与纳税所得的差异分析研究综述...............................................32.1国内会计利润与纳税所得的差异分析研究综述.........................................32.2国外会计利润与纳税所得的差异分析研究综述.........................................53会计利润与纳税所得的差异分析.........