会计利润与应税所得差异影响因素的实证分析【毕业论文】.docxVIP

毕业论文 （ 20 _ _届 ） 会 计 利 润 与 应 税 所 得 差 异 影 响 因 素 的 实 证 分 析 摘 要 会计与税法差异( 以下简称税会差异) 反映的是国家利益与企业利益的经济 博弈关系，它是由于会计制度与税收法规对相关会计事项规定的差异与会计主 体对会计政策的选择共同引起的，而会计利润与应纳税所得之间的差异能够很 直观的反应出会计与税收的差异。 本文以会计利润与应税所得之间存在的差异作为研究对象，首先阐述会计 利润与应税所得差异的类型，其次分析其产生的原因及影响因素。最后，以应 税所得与会计利润的差额作为税会差异的衡量指标，运用多元一次回归模型， 对宁波上市公司 2009 年的数据进行分析，验证各个因素对会计利润与应税所得 差异的影响。通过本论文的研究希望能为我国税会关系模式提供实证数据，并 且对协调会计与税法之间的差异提出对策，为两者如何进一步协作提供方向， 从而减小差异造成的不良影响。 关键词：会计利润；应税所得；税会差异；税会协调 Abs t r act Differences between accounting and tax law reflect the economic game between national interests and company benefits, which are caused by the differences between accounting system and tax income laws about related accounting matters regulations as well as the policies made by accounting subjects, and differences between accounting profit and taxable income can reflect the differences between accounting and tax intuitive. In this paper, differences between accounting profit and taxable income are the research object, and explanations of the types of differences between accounting profit and taxable income are presented firstly, followed by analyses of its causes and influencing factors. Finally, use the differences between taxable income and accounting profit as an indication, and use multiple time regression models to analysis the data of listed companies in Ningbo, 2009 to verify the reflection of various factors on the accounting profit and taxable income differences. The purpose is to provide empirical evidences for our country ’s tax-accounting relationship model, and propose strategies on the coordination of the differences between accounting and tax law, and provide directions on how to do further collaboration, thereby reducing adverse effects caused by differences. Keywords: accounting profits；taxable income；difference between tax and accounting；coordination of tax and accounting 目录 目 录 HYPERLINK \l _TOC_250003 1 相关理论界定 1 1.1 会计利润与应税所得的关系 1 1.2 会计利润与应税所得差异的种类 1 1.2.1 永久性差异 1 1.2.2