论会计利润与应税所得的差异大学学位论文.docVIP

毕业论文 论会计利润与应税所得的差异  摘要 我国的会计准则与税收法规经过改革和国际协调，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所得之间必然存在着差异。本文对会计利润与应税所得的差异进行研究，首先对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，然后讨论了差异对企业和税务机关所产生的影响，最后对协调会计利润和应税所得差异提出了对策。 关键词：会计利润 应税所得 差异  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 profit disclosed by the financial report and the tax payment reported have differences inevitably. This article gives a research on the difference between the accountant profit and the dutiable obtained. First