企業(yè)所得稅法與企業(yè)會(huì)計(jì)準(zhǔn)則的差異分析(已修改)
2025-07-09 08:41 本頁面
【正文】 浙江理工大學(xué)成人高等教育畢業(yè)論文論文題目 《企業(yè)所得稅》與《企業(yè)會(huì)計(jì)準(zhǔn)則》的差異分析 專業(yè)學(xué)院 經(jīng)濟(jì)管理學(xué)院 專業(yè)班級(jí) 14函授會(huì)計(jì)專升本（1）班姓 名 楊 劍 指導(dǎo)老師 蔡 霞 2016年 4 月 10 日成人高等教育畢業(yè)設(shè)計(jì)（論文）誠信承諾書學(xué)生姓名楊劍學(xué)號(hào)1429922112學(xué)習(xí)形式函授專業(yè)會(huì)計(jì)學(xué)指導(dǎo)老師蔡 霞題目《企業(yè)所得稅法》與《企業(yè)會(huì)計(jì)準(zhǔn)則》的差異分析 誠 信 承 諾 本人慎重承諾和聲明：本人在畢業(yè)設(shè)計(jì)（論文）撰寫過程中嚴(yán)格遵守有關(guān)規(guī)定，恪守學(xué)術(shù)規(guī)范，所呈交的畢業(yè)設(shè)計(jì)（論文）是在指導(dǎo)教師的指導(dǎo)下獨(dú)立完成； 畢業(yè)設(shè)計(jì)（論文）所使用的相關(guān)資料、數(shù)據(jù)、觀點(diǎn)等均真實(shí)可靠，文中所有引用的他人觀點(diǎn)、材料、數(shù)據(jù)、圖表均已注釋說明來源； 畢業(yè)設(shè)計(jì)（論文）中無抄襲、剽竊或不正當(dāng)引用他人學(xué)術(shù)觀點(diǎn)、思想和學(xué)術(shù)成果，偽造、篡改數(shù)據(jù)的情況； 本人已被告知并清楚：學(xué)校對(duì)畢業(yè)設(shè)計(jì)（論文）中的抄襲、剽竊、弄虛作假等違反學(xué)術(shù)規(guī)范的行為將嚴(yán)肅處理，并可能導(dǎo)致畢業(yè)設(shè)計(jì)（論文）成績(jī)不合格，無法正常畢業(yè)、取消學(xué)士學(xué)位資格或注銷并追回已發(fā)放的畢業(yè)證書、學(xué)士學(xué)位證書等嚴(yán)重后果； 若在學(xué)校組織的畢業(yè)設(shè)計(jì)（論文）檢查、評(píng)比中，被發(fā)現(xiàn)有抄襲、剽竊、弄虛作假等違反學(xué)術(shù)規(guī)范的行為，本人愿意接受學(xué)院按有關(guān)規(guī)定給予的處理，并承擔(dān)相應(yīng)責(zé)任。 學(xué)生（簽名）： 2016年4 月 10 日摘 要在現(xiàn)代經(jīng)濟(jì)發(fā)展的今天，企業(yè)作為參與國家建設(shè)和發(fā)展的重要單位，企業(yè)所得稅也占據(jù)著稅收的重要地位。至2007年《企業(yè)會(huì)計(jì)準(zhǔn)則》的實(shí)施和2008年新《企業(yè)所得稅法》的實(shí)施使得我國采用的“財(cái)稅適度分離”就會(huì)計(jì)準(zhǔn)則和新企業(yè)所得稅法在確認(rèn)、計(jì)量方面出現(xiàn)了新的差異，會(huì)稅差異的增多和復(fù)雜化已經(jīng)成為我國稅收征管和會(huì)計(jì)實(shí)務(wù)操作過程中一個(gè)難點(diǎn)問題，主要體現(xiàn)在以稅法為主導(dǎo)進(jìn)行會(huì)計(jì)核算，會(huì)導(dǎo)致會(huì)計(jì)信息失真；而依照企業(yè)會(huì)計(jì)準(zhǔn)則核算的收入和利潤(rùn)作為計(jì)算流轉(zhuǎn)稅和所得稅的計(jì)稅依據(jù)，往往會(huì)弱化稅收職能。在這樣的背景下，本文先通過對(duì)新會(huì)計(jì)準(zhǔn)則和企業(yè)所得稅差異的宏觀分析，闡述了兩者產(chǎn)生差異的根源，比較了會(huì)計(jì)準(zhǔn)則與所得稅法在基本原則、計(jì)量屬性、報(bào)告要求等理論層次上的差異。而后就針對(duì)具體的會(huì)計(jì)準(zhǔn)則與所得稅法的內(nèi)容從六大會(huì)計(jì)要素的角度出發(fā)進(jìn)行了詳細(xì)對(duì)比，如資產(chǎn)的折舊、攤銷和減值，收入的確認(rèn)和成本費(fèi)用的扣除標(biāo)準(zhǔn)等等，具體的展現(xiàn)的兩者之間的差異。對(duì)于剛從事會(huì)計(jì)工作的人員來說，新會(huì)計(jì)準(zhǔn)則和企業(yè)所得稅的差異對(duì)于日常工作的開展無疑是一個(gè)巨大的挑戰(zhàn)。期望本文中提出的差異可以為會(huì)計(jì)工作者豐富和完善會(huì)計(jì)理論和稅收理論，并提供工作思路。在文章最后，提出了本文的結(jié)論及指出本次探析中存在的不足，且對(duì)后續(xù)學(xué)習(xí)做出了展望。關(guān)鍵詞：企業(yè)會(huì)計(jì)準(zhǔn)則；新企業(yè)所得稅法；差異ABSTRACT Today in the development of modern economy，Enterprises as an important unit to participate in the construction and development of the country。Enterprise ine tax also occupies an important position in the tax revenue。China39。s fiscal and tax appropriate separation also makes the enterprise accounting system and the enterprise ine tax law exist difference。Mainly reflected in the tax law as the leading accounting, accounting information will lead to distortion；And in accordance with the accounting standards for business enterprises accounting ine and profits as the calculation of turnover tax and ine tax basis, tend to weaken the revenue function。With the issuance of the new accounting standards and the new Enterprise, Based on the macroanalysis of the differences between tax and accounting, this paper described the source and the necessity of the differences to help in the deep understanding of the relation of tax and accounting under the new situation at this stage。the paper pared ine tax to accounting standards in the basic principles, properties, and reporting requirements at the theoretical level。And the perspective of the contents of the six major accounting elements to carry out a detailed parison, Such as depreciation, amortization and impairment of assets, recognition of revenue and cost of deduction, Show the difference between the two。For those who have just engaged in accounting work，The difference between the new accounting standards and the enterprise ine tax is a great challenge for the development of the daily work。proposed in this paper can enrich and improve the theory of accounting and taxation, and provide ideas for accounting.。Therefore，bring forward the overall thinking and feasibl
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