论文35459.docVIP

目 录 摘要……………………………………………………………………………………………1 关键词…………………………………………………………………………………………1 Abstract………………………………………………………………………………………1 Key words………………………………………………………………………………………1 绪论………………………………………………………………………………1 一、会计利润与应税利润……………………………………………………………………2 （一）会计利润…………………………………………………………………………2 （二）应税利润……………………………………………………………………………2 （三）会计利润应税利润的差异分析………………………………………………………2 二、会计利润与应税利润产生差异的原因…………………………………………………2 （一）会计利润与应税利润差异产生的根源—制度因素………………………………2 （二）企业的避税行为也造成差异的存在…………………………………………………4 三、会计利润与应税利润差异的会计处理方法……………………………………………5 （一）永久性差异的会计处理……………………………………………………………5 （二）暂时性差异的会计处理………………………………………………………………5 四、会计利润与应税利润差异的协调………………………………………………………6 （一）协调会计利润与应税利润差异的必然性……………………………………………6 （二）企业会计制度与税收法规的协调……………………………………………………6 五、结束语……………………………………………………………………………………8 参考文献………………………………………………………………………………………8 致谢……………………………………………………………………………………………8 会计利润与应税利润产生差异的原因以及账务处理 财务管理专业学生 吴燕玲 指导教师 高海燕 摘要：我国的会计准则与税收法规经过改革和协调，在国内会计准则和税收法规逐渐分离的情况下，会计利润和应税利润的差异日益扩大。会计利润与应税利润的差异反映的是国家利益与企业利益之间的经济博弈关系,二者之间的关系逐渐倾向于分离模式，因而财务报告披露的会计利润与纳税申报的应税利润之间必然存在着差异。本文对会计利润与应税利润的差异进行研究，首先从会计准则与税法的制度差异进行了详细描述并指出制度原因是造成差异的根本原因并指出其他一些非制度原因，最后将详细阐述会计利润与应税利润的会计处理方法。 关键词：会计准则；税收法规；会计利润与应税利润的差异 The reason of difference produced by accountant profit and the tax payment as well as accounting treatment Student major in Financial Management YanlingWu Tutor HaiyanGao Abstract：After the reform and the international adjusting, the relations of our countrys accounting standards and the tax code favor gradually in separate, thus the accountant disclosed by the financial report and the reported have differences inevitably. The difference of accountant profit and the tax payment shows the relation of economic benefit between the national interests and the enterprise benefits.This article gives a research on the difference between the accountant profit and the dutiable obtained. First describe the difference from countrys accounting standards and the tax code minutely and point out that the system reason is the basic reason creating the d