浅谈所得税会计的应用论文.docVIP

湖南交通职业技术学院 毕业论文 浅谈所得税会计的应用 学生姓名： 谭靖 学 号： 201113270712 专 业： 会计 指导教师： 肖宁老师 二级学院： 物流管理学院 湖南·长沙 提交日期：2013年11月 目录 摘要·········································································2 一、所得税会计的基本概括·····················································2 二、所得税会计的成因·························································2 三、所得税会计的发展·························································2 （一）所得税会计与财务会计合二为一的共同发展时期　　·····················2 （二）所得税会计和财务会计的逐步分离时期　·······························3 （三）所得税会计的产生和发展时期·········································3四、所得税会计的基本处理方法·················································3 （一）应付税款法 ························································3 （二）纳税影响会计法 ····················································3 所得税会计研究存在的问题·················································4 （一）我国还没有独立的所得税会计处理标准 ································4 （二）建立企业的所得税会计的法律规范 ····································4 （三）目前我国的所得税人员和税务工作现状有一定缺陷 ······················4 六、所得税会计问题完善和措施·················································4 （一）广泛进行所得税会计理论与方法的研究 ································4 （二）建立企业的所得税会计的法律规范·····································5 （三）财务会计规范之间亟需协调 ··········································5 （四）与所得税会计相关的经济法规亟需配套·································5 （五）税务人员必须配备 ··················································5 （六）强化所得税会计观念·················································6 结语·········································································6 参考文献·····································································6 致谢·········································································7 【摘要】： 所得税会计是研究处理会计收益和应税收益差异的会计理论和方法，是会计学科的一个分支。所得税会计是财务会计的一个组成部分，是以财务会计的理论原则为基础，以应税所得和会计收益之间的差异为核算对象，以提供与决策有用的信息为目标。所得税会计诞生于西方的会计学领域