F05356000字1XX公司的所得税会计问题研究0403.docVIP

四川电大毕业设计(论文) 成都XX信息公司所得税会计问题研究 作 者________________________ 市级电大________________________ 专 业________________________ 年 级________________________ 学 号________________________ 指导教师________________________ 四 川 电 大 毕 业 设 计(论文) 诚 信 承 诺 书 本人慎重承诺和声明：所撰写的《 》是在指导老师的指导下自主完成，文中所有引文或引用数据、图表均已注解说明来源，本人愿意为由此引起的后果承担责任。 设计(论文)的研究成果归属学校所有。 学生(签名) 年 月 日  成都XX信息公司所得税会计问题研究 XXX [摘要]我国的所得税会计研究工作全面展开是从1994年国家会计制度改革之后，并逐渐地加深对所得税会计的研究深度。而此之前的数十年间，由于分别按照会计准则规定计算的税前会计利润和按照税法规定计算的应税额并无差别，所以我国的所得税金额计算对你会计处理的实际需求并不存在。随着税制改革的贯彻实施，依靠企业会计制度对企业所得税会计进行规范的做法，已经不适合我国企业入世之后参与世界范围内的贸易竞争的实际需要，使得企业承担的市场压力愈发沉重，对所得税的会计处理国际化的呼声越来越高。基于此种实际需求，本文从理论上阐述了所得税会计的属性、目标及原则等基本原理，结合实例分析，阐述了所得税会计制度调整后的会计处理方法，为企业所得税会计实操提供理论参考。 [关键词]所得税 新会计准则 “营改增” Abstract Chinas income tax accounting research work is in full swing in 1994 after the reform of national accounting system, and gradually enhances the depth of research on income tax accounting. The previous decades, as were in accordance with the accounting standards accounting profit before tax calculated and calculated in accordance with the provisions of the tax law tax should be no difference, so the amount of income taxes of our calculation does not exist on the accounting treatment of actual demand of you. But with the tax reform implementation, enterprises rely on the accounting system of the enterprise income tax accounting standard practice, is not suitable for the actual needs of enterprises in China after WTO accession to take part in the trade competition in the world, makes the enterprise bear market pressure is increasingly heavy, the income tax accounting internationalization is more and more. Based on the actual demand, this paper presents the basic theory of income tax accounting attribute, objectives and principles from the theory, focuses on the difference bet