本科畢業(yè)論文-所得稅會計與稅法的差異及其協(xié)調(diào)-全文預覽
【正文】 2 貨而未收款但已經(jīng)確認為當期收入的應收賬款以及已經(jīng)確認為支出，以及尚列入當期的費用的損失或未攤的費用 。企業(yè)在核算所得稅的時候，是根據(jù)企業(yè)財務報表的結果（即利潤表的利潤總額），加上或減去因會計準則和稅法因在收入、費用、利得、損失的差異的調(diào)整額，計算出當期的應納稅所得額和遞延所得稅資產(chǎn)與負債的金額大小。導致這些差異的原因和情況很多，需要從事這方面會計工作的人員予以注意和研究，以為工作上這些問題的解決提供參考。 關鍵詞 ：新會計準則 企業(yè)所得稅法 差異 協(xié)調(diào) Abstract New accounting standards and the enterprise ine tax law embodies the relationship between different economic subject, there are many conflicts and differences, some items for business processing is often different, this article mainly analysis the difference between the new accounting standards and the enterprise ine tax law, and focus on enterprise ine tax law and accounting standards application analysis, and try to solve through an example in order to coordinate the differences of accounting problems, to later work can be for reference, so as to improve the quality of accounting work and effect. Key words: the new law on corporate ine tax accounting standards differences coordination 南京財經(jīng)大學本科畢業(yè)論文（設計） 目錄 一 、 引言 ........................................................................................................... 1 二 、 所得稅會計規(guī)范與稅收法規(guī)的差異表現(xiàn) ................................................. 1 （一） 會計 準則 與稅收法規(guī)的 相關概念認定 ......................................... 2 （二）會計準則與企業(yè)所得稅法差異表現(xiàn) ............................................. 3 三 、 會計與稅法的差異成因分析 .................................................................... 4 四、 所得稅會計規(guī)范與稅收法規(guī)的差異協(xié)調(diào) ................................................. 5 （一）協(xié)調(diào)必要性 .................................................................................... 5 （二） 所得稅會計協(xié)調(diào)處理原則 ............................................................ 6 參考文獻 ........................................................................................................... 1 結論 ................................................
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