企业所得税法与会计准则关于收入的差异协调研究

发布时间：2018-11-03 11:50

【摘要】：企业所得税法和企业会计准则分别遵循不同的原则、不同的范畴,共同在我国的经济社会发展中发挥着积极的作用。改革开放以来,我国的会计制度改革和税制改革都在不断深化。在这一过程中,企业会计准则与所得税法之间的差异逐渐形成,在经济领域造成的影响呈现一定的扩大趋势,逐渐成为我国经济转型过程中一个不可忽视的重要问题。收入这一概念在企业所得税法和会计准则中都占据着重要地位,企业所得税法先后出台了《关于确认企业所得税收入若干问题的通知》等一系列配套文件,而财政部的《企业会计准则第14号———收入》及其指南则是会计准则体系的重要构成,二者分别从各自的角度对收入赋予不同的定义。本文结合我国企业所得税相关法规与会计准则体系的相关理论,以二者有关收入这一概念的差异为主线,在对国内外差异研究状况进行了简单回顾后,总结了二者对收入的确认、计量等方面的差异,并对二者产生差异的原因进行了剖析。为了以更直观的形式说明问题,笔者引入合肥市国税局近年来所得税汇算清缴的实例,多维度的分析了税会差异影响、特别是收入类税会差异在纳税实务中的影响,并由此对税法和准则之间如何进行协调提出了一些具体的建议。笔者结合相关理论与自身税收工作实践,有针对性的展开分析研究,以期能为我国企业财务人员和税务管理人员提供一定的参考。
[Abstract]:The enterprise income tax law and the enterprise accounting standard respectively follow different principles and different categories, which jointly play an active role in the economic and social development of our country. Since the reform and opening up, our country's accounting system reform and tax system reform are deepening. In this process, the difference between the accounting standards of enterprises and the income tax law has gradually formed, and the influence in the economic field has shown a certain trend of expansion, gradually becoming an important issue that can not be ignored in the process of economic transformation in our country. The concept of income occupies an important position in both the Enterprise income tax Law and the Accounting Standards. The Enterprise income tax Law has successively issued a series of supporting documents, such as the Circular on the recognition of certain issues of Enterprise income tax income, and so on. However, the Accounting Standard No. 14 of the Ministry of Finance and its guidelines are the important components of the accounting standards system. They give different definitions of income from their respective perspectives. Based on the relevant theories of the relevant laws and regulations of enterprise income tax and the system of accounting standards in China, this paper makes a brief review of the research situation of the differences between the two countries, taking the difference of income between them as the main line. This paper summarizes the differences in income recognition and measurement, and analyzes the reasons for the differences. In order to explain the problem more intuitively, the author introduces the example of the income tax settlement of Hefei Municipal Bureau of Internal Revenue in recent years, and analyzes the influence of the difference of tax, especially the difference of income class, in the practice of paying taxes. Some concrete suggestions on how to coordinate the tax law and the standard are put forward. Based on the relevant theories and the practice of tax collection, the author makes an analysis and research in order to provide some references for the financial personnel and tax administrators in our country.
【学位授予单位】：合肥工业大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275.4

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