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Analysis of the corporate income tax law and accounting standards coordination文档.doc

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Analysis of the corporate income tax law and accounting standards coordination文档

Analysis of the corporate income tax law and accounting standards coordination Abstract: In recent years, theorists have started to pay attention at home and abroad will be the relationship between tax research, acknowledged the ‘tax would separate’ mode under the premise, but also agreed that the tax should be due to differences over the separation of effective coordination. This article describes our income tax accounting treatment of the evolution of the income tax law and accounting standards and the specific differences between the performance of the feasibility analysis of the difference coordinate, and to coordinate the ideas. Keywords: corporate income tax law, the difference, the coordination This paper for the 2010 Innovation Plan of Jiangsu University of Science undergraduate initial results CLC: F23 Document code: A First, an overview of income tax is the income tax law and business activities in the production of a levy from taxes, it is a national a major source of revenue, a direct tax, the taxpayer consistent with the negative tax, in principle it can be passed on because of income tax has a direct function of regulating the distribution of income, amount of tax practice, that is the size of the income tax burden as ability of the standard, more in line with the principle of fairness, which in the world, known as the ‘good tax’ and widely implemented. The so-called corporate income tax, is to the production and operation enterprises to obtain income and other income tax for a tax levied on the object it is the country participate in the distribution of profits, the level of regulation is an important corporate profits tax. Corporate income tax has a unique feature of being able to correctly handle the relationship between the state and the distribution business which affect the reproduction by tax funds and the total consumption fund in line with national macro-control requirements, guidance and supervision of enterprises to enter the