accounting standards and tax laws of a number（会计标准和税收法律有一定数量的不同—外文翻译学位论文.doc

PAGE 1 Julian Walmsley．《The Foreign Exchange and Money Markets Guide》[M] 2000年3月 会计标准和税收法律有一定数量的不同 摘 要 所得税会计准则和税收法律存在差异有其必然性，所得税会计准则和企业所得税法之间产生的差异，是新出现的内容和特点，分析协调两者之间的差异和有效的合作，将有助于降低成本和税收会计经营的成本，最大限度地提高整个社会的经济效益。会计准则和税收法律是由国家制定调整的，有一定的经济关系和维护社会经济秩序的行为。然而,由于会计准则和税收法律反映不同的经济关系和不同的目的,因此需要处理一些相同或不同问题之间的差异。 关键词：会计标准、税收法律、数量、不同 前 言 会计标准与税收法律在职能与规范的内容方面有所不同，从而导致二者之间产生了差异。无论是 HYPERLINK /lunwen \t _blank 会计准则还??税收法律，在协调过程中需要作出修正时，不仅要充分考虑本国的国情，还要加强国家税务总局与财政部之间的沟通和配合。这有助于协调会计准则与税收法律之间的差异，同时也是加强反避税立法建设，完善会计准则与税收法律的重要途径。、面性法与企业会计准则的制定分别属 于国家税务总局和财政部生了差异 PAGE 10 1、会计标准和税收法律之间的差异分析 Income tax in the accounting standards and the legal system under the conditions of relatively independent, according to accounting standards to determine the accounting profit and taxable income under the tax  HYPERLINK /translate_c?hl=zh-CNsl=enu=/%3Fb78prev=/search%3Fq%3DDifferences%2Band%2BCoordination%2Bbetween%2BAccounting%2BStandards%2Band%2BIncome%2BTax%2BLaw%2Bfor%2BBusiness%2BEnterprise%26hl%3Dzh-CN%26safe%3Dstrict%26sa%3DG%26biw%3D1411%26bih%3D689%26prmd%3Divnsrurl=.hkusg=ALkJrhjrgSxQMh4BMjkptZwPtHpXfb_nzA Law to determine the difference between the growing trend of the new enactment of the new accounting standards and new income tax law, the term The main difference in the following table: 所得税的会计标准和条件在相对独立的法律制度下，根据会计准则以确定会计利润和应纳税所得额税收，以确定会计标准的差异有越来越多的趋势。Reposted elsewhere in the paper for free downloadSecond, to strengthen the new income guidelines and the new Enterprise Income Tax Law of the need for coordination（）（）一 加强收入准则和企业所得税法的协调需要，Income guidelines and there are differences between the Income Tax Act has its inevitability, but if the difference between the two can not be effectively coordinated, will cause a lot of drawbacks.收入标准和税法之间的差异与所得税有着必然性，但如果这两个之间的差额不能得到有效的协调，会造成很多弊端。 First of all, income tax accounting standards and the differences in corporate income tax laws an