新企業(yè)所得稅法與會計準則的差異分析

1、新企業(yè)所得稅法與會計準則的差異分析——以收入、費用為例南 陽 理 工 學 院 本 科 畢 業(yè) 設 計（論文） 計（論文）新企業(yè)所得稅法與會計準則的差異分析 新企業(yè)所得稅法與會計準則的差異分析——以收入、費用為例The Analysis of Differences between the New Enterprise Income Tax Law and Accounting Standards——taking the income a

2、nd cost for example學 院（系）： 商學系 專 業(yè)： 財務管理 學 生 姓 名： 、 學 號： 、 指 導 教 師（職稱）： 、 （ 講 師 ） 評 閱 教 師： 、 （ 講 師 ）

3、 完 成 日 期： 、年 4 月 南陽理工學院Nanyang Institute of Technology新企業(yè)所得稅法與會計準則的差異分析——以收入、費用為例The Analysis of Differences between the New Enterprise Income Tax Law and Accounting Standards ——taking the inco

4、me and cost for exampleFinancial Management Major Abstract: With the development of market economy, the accounting standards and the tax system in our country are becoming more and more reasonable and normal. In order

5、 to properly reflect the tax and accounting standards and objectives, adapting to the new changing situation of the socialist market economy, our country issued the new accounting standards in February 2006 and enacted a

6、 new Enterprise Income Tax Law in March 2007. The new Enterprise Income Tax Law and Accounting Standards are the legal documents for standardizing the cooperator’s assets, liabilities, income and the confirmation and mea

7、surement of the cost elements. However, the different starting points of tax law and accounting lead to the two distinct confirming and measuring standards, which has cause a lot of financial and accounting adjustments.

8、In this paper, we first introduce the fundamental reasons for the differences between accounting standards and the income tax laws, take the income and cost for example, and then give a detailed analysis from many aspect