《企业所得税会计核算的研究》毕业学术论文.doc

l 企业所得税会计核算的研究 l 摘 要 企业所得税作为对我国内资企业和经营单位的生产经营所得和其他所得征收的一种税，在经过了三个阶段的改革后逐步走向完善。然而，不管经历怎样的变革，企业所得税会计核算与他总是不可分离的。做好企业所得税的会计核算，在此基础上做好合理的纳税筹划，不仅能使企业在我国激烈的竞争中站稳脚跟，并逐渐立于不败之地。 本文运用论述法，结合相关实例。首先提出对新旧所得税的对比，使我们更深入的了解企业所得税的相关信息。在从企业的角度，对如何正确的选择会计核算方法、如何对企业所得税进行正确的会计核算进行研究。在研究的过程中，同时发现问题对企业所得税会计核算过程中出现的问题，并找出其解决方法。只有这样，才能为企业做出最好的税收筹划提供主要依据。 关键字：企业所得税，会计核算，纳税筹划 Corporate income tax accounting research Abstract Enterprise income tax of China's domestic enterprises and business units as a tax on business income and other income, After three stages of reforms gradually perfected. However, no matter how experienced change, and he is always inseparable of the enterprise income tax accounting. Doing the accounting treatment for income tax, on the basis of rational tax planning can not only hold that enterprises in the fierce competition, and gradually in an unassailable position. Application methods are discussed, combined with the associated instance. First proposed the contrast of old and new income tax, to make us a better understanding of the corporate income tax related information. From an enterprise point of view, on the proper choice of accounting methods, how to correct its accounting on enterprise income tax. In the course of the study also found that the issue of corporate income tax accounting process, and find its solution. Only in this way can make the best tax planning provides the primary basis for the enterprise. Keywords：Corporate Income Tax, Accounting, Tax Planning 目 录 TOC \o "1-3" \h \z \u HYPERLINK \l "_Toc325723656" 1 前言 PAGEREF _Toc325723656 \h 1 HYPERLINK \l "_Toc325723657" 2 新旧企业所得税和新旧会计准则的相关知识 PAGEREF _Toc325723657 \h 1 HYPERLINK \l "_Toc325723658" 2.1企业所得税会计核算的含义 PAGEREF _Toc325723658 \h 1 HYPERLINK \l "_Toc325723659" 2.2 两法合并的历史背景 PAGEREF _Toc325723659 \h 2 HYPERLINK \l "_Toc325723660" 2.3 新企业所得税法的变化 PAGEREF _Toc325723660 \h 3 HYPERLINK \l "_Toc325723661" 2.4 新旧企业会计准则的相关知识 PAGEREF _Toc325723661 \h 4 HYPERLINK \l "_Toc32572366