论新会计准则和新税法的差异对企业的影响--基于对企业税收筹划的影响分析精选.doc

论新会计准则和新税法的差异对企业的影响--基于对企业税收筹划的影响分析 The new accounting standards for business enterprises were promulgated on th st February 15 ,2006 and went into force on January 1 ,2007.On March 6, 2007,the fourth meeting of the tenth National Peoples Congress adopted the enterprise income tax laws, which effected on January 1st,2008. The implementation of the new accounting standards and the new enterprise income tax laws will have revolutionary consequences for enterprises,the legal environment that enterprises face is changedThe enterprises should adapt to the new accounting standards and the new enterprise income tax laws, as well as seek the best response. Against the backdrop of the new accounting standards and the new enterprise income tax laws begun to effect, this paper researched the effect of the differences between the new accounting standards and the new enterprise income tax laws on business tax planningFirst of all, This paper summed up the changes of the differences between the new accounting standards and the enterprise income tax laws, mainly studied from the changes of the differences between enterprise income taxpayer and accounting entity, the changes of temporary differences and perpetual differences, the preferential tax policy and the special tax adjustments. Then the paper analyzed the effect of the differences between the new accounting standards and the new enterpriseincome tax laws on enterprises. This paper mainly analyzed three aspects in which the new enterprise income tax laws had large changes and more effect on enterprises, they were the form of enterprises, the hi-tech sector and the special tax adjustments. At last, the paper analyzed how the enterprises would deal with the effect of the changes of the differences between the new accounting standards and the new enterprise income tax laws on enterprises, mainly analyzed from the standpoint of business tax planning, pointed out that under the new legal environment,the ways