会计利润与应税所得的差异分析.docx

郑州大学西亚斯国际学院本科毕业论文题 目 会计利润与应税所得差异分析指导教师 黄予川职称 会计师学生姓名 李晶晶学号 20071223114专 业 会计学（ 审计）班级 一班院 （系） 商学院会计学系 完成时间 2010年3月28日 会计利润与应税所得的差异分析 摘 要会计利润与应税所得的差异是一个普遍存在的现象，只是在不同国家，由于各国的国情不同，所产生的差异的大小和程度也是有所不同的，在应对措施的采取上也是各有千秋。自2007年财政部颁布了新企业所得税法以来，随着新企业会计准则和新企业所得税法的颁布和实施，会计利润与所得税差异的分析和研究再一次成为人们讨论的热点，本文按照新的所得税会计准则的要求，具体分析了会计利润和应税所得之间的差异，从暂时性差异和永久性差异入手，分析他们的形成原因和具体的表现形式。对提出企业在处理这些差异的时应遵循的原则和注意的事项，并对单位全面了解企业所得税会计会计利润和应税所得之间的差异，为在日常工作中，防范过失性的少缴、不缴税款，避免重复和多缴税款，降低企业成本，提高经济效益提出个人的几点稚嫩建议。 关键词 所得税会计 差异分析 暂时性差异 永久性差异 Accounting profit and taxable income of the difference analysis Abstract The accounting profit and taxable incomes obtained difference there is a universal phenomenon, and only on different countries, because of the countries have different conditions, the difference that a size and level are also different in response to take measures are also different. Since 2007 the Ministry of Finance issued a new enterprise income tax law, along with the new corporate accounting standards and new Enterprise Income Tax Law of the promulgation and implementation of accounting profit and tax differences between the analysis and study once again become a hot topic, this article in accordance with the new income tax accounting standards, detailed analysis of the accounting profit and taxable income differences between the different from the temporary and permanent differences, analyzes their causes and specific forms. Of the proposed business deal with these differences should follow the principles and attention, and a comprehensive understanding of corporate income tax accounting unit of accounting profits and taxable income the difference between, for in their daily work to prevent errors of underpaid, without payment of the tax, to avoid duplication and to pay more tax, reduce business costs, increase economic efficiency tender proposals put forward some individuals. KEY WORDS： Income Tax Accounting Analysis of Differences Temporary differences Permanent differences 摘　　要1Abstrac