企业所得税法规与所得税会计准则的差异性研究.DOC

摘要:我国现行的所得税企业会计准则，是根据《会计法》制定的，它对资产、负债、收入、成本费用等的确认、计量和报告都有其合理性的理论依据，在会计核算上体现了会计这门学科自身的科学性和可操作性。而企业所得税法律法规是作为国家为维护其统治、保证财政收入、保障纳税人合法权益的可靠保证，二者基于不同的目的，从不同的学科领域出发，对同一要素的确认、计量和报告，必然会产生不同的差异。

　　　在所得税会计实务当中，处理经济业务、进行所得税的会计核算不可避免地会遇到所得税法律法规和会计准则规定不同而产生矛盾，本文旨在将所得税法律法规和现行会计准则有机地相互结合，分析、运用恰当的会计核算方法避免因为两者差异而带来不必要的会计成本的增加，在会计核算当中保证税法的权威性，同时又体现了企业会计准则下会计核算可操作性。

关键词: 所得税法；会计准则；会计核算

Abstract:China's current accounting standard for business enterprises, is based on the" accounting law" designation, its assets, liabilities, income, cost and other confirmation, measurement and report has its rationality in theory, accounting reflects accountant the discipline of its own scientific and operable. And the corporate income tax law as country to maintain its rule, ensure financial income, safeguard the legitimate rights and interests of taxpayers to ensure reliable, two based on different purposes, from different disciplines, to the same elements of the recognition, measurement and reporting, inevitable meeting produces different difference.

　　　In income tax accounting practice, dealing with economic business, income tax accounting will inevitably encounter the income tax laws and regulations and the provisions of accounting standards of different contradictions, this paper aims to be income tax laws and regulations and accounting standards organically combined with each other, analysis, applying appropriate accounting method is avoided because the difference between the two and bring unnecessary cost increase, in accounting, to ensure the tax law authority, but also reflects the enterprise accounting standards accounting operation.

Key Words：income tax law；accounting standards；accounting

　　　新会计准则和新企业所得税法存在的差异，不仅提高了征税主体的成本，也增加了纳税主体的纳税成本。在税收法规和会计准则的制定上，需要互相学习、互相借鉴，形成良性的互动关系。而作为从事会计工作的人员，应当遵循国家所得税相关的法律法规和会计准则规范，对那些影响程度不大的差异，可以根据重要性原则和成本效益进行协调统一。对于不能取消的差异，可以根据企业的会计人员和征税人员进行差异点的知识普及，尽可能的降低纳税核算的成本。