毕业设计(论文)-关于我国税务会计的研究.docVIP

关于我国税务会计的研究 西安培华学院 本科毕业论文（设计） 题目 关于我国税务会计的研究 姓 名 院 系 专 业 学 号 指导教师 西安培华学院本科论文(设计) 关于我国税务会计的研究 PAGE II 摘 要 按照税法与会计准则分离的程度不同，税务会计存在三种定义：完全统一说、相互独立说和依存关系说。我国的税务会计模式在某些方面与日本接近，在更多方面则与法国相同。本文以国内外学者在这一领域研究的成果为基础，根据我国双主体税制的现状，提出不仅要完善所得税会计，还要建立增值税会计。从基本的理论研究为着入点，说明税务会计的产生及概念，税务会计基本理论概念。分析了当前税务会计模式的分类情况。探讨两大税种会计存在的问题，在借鉴国际经验的基础上，提出具有针对性的解决措施。也明确了我国税务会计模式的选择，财务会计与税务会计协调发展的路线。 关键词：税务会计 增值税 增值税会计 所得税会计 Abstract Tax and accounting standards in accordance with different degrees of separation, tax accounting there are three definitions: the complete reunification of that, independent of each other said and dependencies said. Tax Accounting in China and Japan in some mode close to side with France in more the same. This paper studies scholars in this field based on the results, according to Chinas dual tax status of the main body, made not only to improve the accounting for income taxes, but also create value-added tax accounting. Research from the basic theory of the entry point, indicating the production and the concept of tax accounting, tax accounting basic theory concepts. Analysis of the current classification of tax accounting model. Of the two tax accounting problems, drawing on international experience, based on the proposed targeted solutions. Also defined the choice of tax accounting model, financial accounting and tax accounting coordinated development of the route. Keywords: Income Tax Accounting， Tax Accounting ，Tax Accounting 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc287454633 摘 要 PAGEREF _Toc287454633 \h I HYPERLINK \l _Toc287454634 Abstract PAGEREF _Toc287454634 \h I HYPERLINK \l _Toc287454635 目 录 PAGEREF _Toc287454635 \h II HYPERLINK \l _Toc287454636 1前 言 PAGEREF _Toc287454636 \h 1 HYPERLINK \l _Toc287454637 2税务会计基本理论概述 PAGEREF _Toc287454637 \h 2 HYPERLINK \l _Toc287454638 2.1税务会计的产生及概念 PAGEREF _Toc287454638 \