论会计利润与应税所得差异毕业论文.docVIP

成都理工大学工程技术学院毕业论文PAGE PAGE 1毕业论文论会计利润与应税所得的差异论会计利润与应税所得的差异- PAGE I -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 AbstractAfter 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 describe the difference minutely and point out that the system reason is the basic reason creating the difference, then discuss the influence to the enterprise and the Tax authorities produced by the difference, finally propose certain countermeasure to coordinate the accountant profit and the dutiable obtained.Keywords：the accounting profits, taxable income, differences 目录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc294882161 摘要 PAGEREF _Toc294882161 \h I HYPERLINK \l _Toc294882162 Abstract PAGEREF _Toc294882162 \h II HYPERLINK \l _Toc294882163 目录 PAGEREF _Toc294882163 \h III HYPERLINK \l _Toc294882164 前言 PAGEREF _Toc294882164 \h 1 HYPERLINK \l _Toc294882165 1 会计利润与应税所得概述 PAGEREF _Toc294882165 \h 2 HYPERLINK \l _Toc294882166 1.1 会计利润和应税所得差异 PAGEREF _Toc294882166 \h 2 HYPERLINK \l _Toc294882167 1.2会计利润与应税所得产生差异的根源—制度因素 PAGEREF _Toc294882167 \h 3 HYPERLINK \l _Toc294882168 1.2.1 会计准则与税法规定目的不同 PAGEREF _Toc294882168 \h 3 HYPERLINK \l _Toc294882169 1.2.2 核算的基础不同 PAGEREF _Toc294882169 \h 3 HYPERLINK \l _Toc294882170 1.2.3 遵循的原则不同 PAGEREF _Toc294882170 \h 4 HYPERLINK \l _Toc294882171 2 会计利润与应税所得的差异分析 PAGEREF _Toc294882171 \h 5 HYPERLINK \l _Toc294882172 2.1 永久性差异 PAGEREF _Toc294882172 \h 5 HYPERLINK \l _Toc294882173 2.1.1 表现形式 PAGEREF _Toc294882173 \h 5 HYPERLINK \l _Toc294882174 2.1.2 会计处理 PAGEREF _Toc294882174 \h 6 HYPERLINK \l _