关于浅论企业会计准则与所得税法的差异协调的文献综述.docxVIP

目录 TOC \o 1-2 \h \u 中英文摘要 1 一、国内外会税差异的现状 2 1、国内研究现状 2 2、国外研究现状 2 二、会税差异产生的原因 3 三、关于会税差异协调的可行性 4 四、关于会税差异的协调方法 4 五、总结 5 参考文献 5 第 第 PAGE 5 页 （共 6 页） 毕业论文《浅论企业会计准则与所得税法的差异协调》文献综述 重庆工商大学 会计学 2021级4班 陈亚可 指导老师 李光凤 中文摘要：近年来，随着会计准则和所得税制度的改革和修订二者之间的差异也逐渐扩大。对于同一业务，会计上和税法上的处理各异，若现行会计准则与所得税法的差异过大，不仅会造成大量的纳税调整事项，不利于使用者理解和掌握所得税会计核算方法，而且增加了企业的纳税成本以及国家税收机关的征税成本，降低会计信息质量，不利于经济的发展。因此，分析两者之间的差异，研究其协调性具有十分重要的意义。本文对近年来有关会计准则与税收制度在所得税会计核算方面的差异及其协调的文献进行了整理评述，主张对会计处理和税务处理的差异进行分析并寻求两者之间的协调方法，以降低企业的纳税成本、涉税风险和会计核算成本，以及税务机关的征税成本。 关键词：会计准则 税收制度 所得税 文献综述 Abstract: In recent years, with the accounting standards and the revision of the income tax system reform and the differences between them are gradually expanding. For the same business, accounting and tax treatment, if the difference between the current accounting standards and income tax law is too big, not only can cause a lot of tax adjustment nature, is not conducive to the user to understand and to grasp the method of income tax accounting, and increase the enterprises tax payment cost and tax cost of the tax organs of the state, the lower the quality of accounting information, is not conducive to the development of the economy. Therefore, analysis of the differences between the two, to study the coordination is of great significance. In this paper, the relevant accounting standards and tax system in recent years the income tax accounting differences and coordination of literature review, argues that analyze the difference between accounting and tax treatment and to seek the coordination between the two methods, in order to reduce the tax costs, tax related enterprise risk and cost accounting, tax authorities and tax costs. Key words: accounting standards tax system income tax literature review 自从税收产生后，税收与会计的关系以及如何处理两者的关系就成为会计理论界与实务界关注的焦点。随着国际会计（财务报告）准则、各国会计准则、会计法规的陆续颁布和修订，税法与会计各自的目标越来越明确、越来越具体，两者的偏离呈扩大之势。会计准则与所得税制度差异的存在，对经济发展产生了负面影响。在实际的税收征管中，会税差异的存在导致所得税纳税审核异常繁琐；而对于企业来说，所得税纳税申报的工作量也特别大，并且如果企业财