学位论文—-会计利润与纳税所得的差异分析.docVIP

本 科 毕 业 设 计 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 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 ABSTRACT Accounting and Revenue are two essential branches with intimate relationship in our economic sphere,and it has played the significant role on developing China’s economic growth. In China,the previously relationship between accounting system and revenue regulations haschanged.From a unity into separation,and then it was formed as two collaborative elements with appropriaterelevance. Moreover,the essence of accounting and revenue are closely connected,so it determines that accounting and revenue cannot be separated completely in the economic development. The tax treatments are using basic accounting information as the judging relevance,and meantime the result of tax revenue has directly impacts on the enterprise’s marginal benefits and accounting information. Hence,at this period,there is inevitable the existence of the difference between accounting system and the tax regulation,but the difference has increased the accounting costs and makes the tax revenue more difficult to regulate. This article states the accounting benefits and tax revenue by analyze the reason of their difference,besides,the article also provides the solution and suggestions of how to decrease or even solve those differences. To ravel out the difference between a