大学毕业设计--浅析会计准则与企业所得税法的合理接轨生.docVIP

浅析会计准则与企业所得税法的合理接轨 摘 要：近年来，全球一体化和经济市场化在日趋增强，中国已经逐渐加快会计和税收制度改革的步伐。在变革过程当中,会计准则与税法的差异了也越来越大,从而给整个经济的发展带来了重大影响,它俩之间的差异协调已成为目前急需处理的问题。本文先从理论基础方面分析会计与税法的差异，再从宏观和微观方面对会计与企业所得税法的差异进行分析，并用实证分析论证了差异存在的客观性，阐述了过度差异带来的不利影响，并提出了处理会计与所得税差异的总体思路和具体方法。 关键词：会计准则；企业所得税法；差异；协调Reasonable convergence of accounting standards and corporate income tax lawAbstract: With the market economy and the increasing internationalization of strengthening our accounting and tax reform are deepening. In the process of change among the differences between accounting standards and tax law also growing up, so that the entire develo