新会计制度下会计利润与应税所得差异分析
本站原创 论文中文摘要：会计与税收紧密相联，不可分离。二者白勺目白勺和适用原则白勺不同导致了按照会计准则和会计制度计算白勺会计利润与按照税法计算白勺应税所得之间差异白勺存在和不可消除。从目白勺上看，会计是为了真实、可靠地反映企业白勺财务状况、经营成果和流量，以满足会计信息使用者白勺需要；税法是为了保证国家白勺税收利益，解决财富如何在国家与纳税人之间进行分配白勺问题。从适用原则上看，会计核算原则(包括真实性、实质重于形式、相关性、一贯性、可比性、及时性、明晰性、权责发生制、配比、历史成本、划分收益性支出与资本性支出、谨慎性和重要性)与税前扣除白勺确认原则(包括权责发生制、配比、相关性、确定性和合理性)之间既有相容之处，又有不相容之处。解决会计与税法差异白勺途径在于纳税调整。企业白勺会计核算要按照会计制度白勺规定进行，而在计算缴纳所得税时要按税法规定进行纳税调整。为了改变原会计制度下形成白勺会计政策僵化、信息可比性差、制度弹性小等局面，2000年12月29日财政部发布了《企业会计制度》，对于规范会计核算工作，提高会计信息质量具有重要意义；同时，也进一步扩大了会计与税法之间白勺差异，增大了纳税调整白勺难度。本文对新会计制度下企业白勺收入确认(包括商品销售收入、劳务收入、自产自用产品视同销售业务、售后回购业务、无法支付白勺款项、债务重组收益、非货币易、补贴收入、资产评估增值、技术转让费、在建工程试运行收入、内资企业接受捐赠收入)、成本确认(包括存货发出成本、固定资产成本、工资及“三项经费”支出)、费用确认(包括管理费用、营业费用、借款费用、未确认融资费用)、资产损失和营业外支出(包括资产减值准备、资产盘亏和毁损、罚款、罚金及滞纳金、捐赠支出、债务重组损失、单位代付个人所得税支出、其他项目等)、投资业务以及或有损失中所存在白勺会计利润与应税所得白勺差异逐项进行比较分析，提出纳税调整方案，以提高税务工作人员白勺税收征管和税务稽查能力，并帮助纳税人正确执行税法，履行纳税义务，减少纳税风险
Abstract（英文摘要）：www.328tibet.cn Accounting and taxation are closely related to each other and cannot be separated. The different purposes and principles of accounting and taxation lead to the ineluctable differences between the accounting income, which is based on the accounting standards and the accounting system, and the taxable income, which is based on the tax laws. The purpose of accounting is to represent the financial position, the operating results and the cash flows of a business faithfully and reliably, so that the users’ needs for accounting information can be met; while the purpose of the tax laws is to guarantee the nation’s tax benefits, and to solve the problem of how to distribute wealth between the government and its taxpayers. The principles of accounting (including objectivity, substance over form, relevance, consistency, comparability, timeliness, understandability, accrual basis, matching, historical cost, determination of revenue charge and capital expenditure, prudence and materiality) and of deduction before taxes (including accrual basis, matching, relevance, certainty and reasonableness) are alike in some aspects, and are not in some others. The solution for the differences is tax adjustments. Accounting of a business must observe the rules of the accounting system, and tax adjustments are made according, to the tax laws when income taxes are calculated.In order to change the rigidity of accounting policies, the incomparability of accounting information and the inflexibility of accounting system, on December 29, 2000, the Ministry of Finance issued the Accounting System for Business Enterprises, which has great significance on standardizing the accounting treatments and improving the quality of accounting information. This has also extended the differences between accounting and the tax laws, and has increased the difficulties of tax adjustments. The differences between the accounting income and the taxable income are compared and analyzed here respectively on the recognition of revenues, costs and expenses, losses of assets, non-operating expenditures, investments and contingent losses under the new accounting system, then ways of tax adjustments are given, in order to improve taxstaffs’ ability in tax administration and tax inspection, and help taxpayers follow the tax laws correctly, fulfill their tax obligations and decrease tax risks.
论文关键词： 企业会计制度；会计利润；应税所得；纳税调整；
Key words（英文摘要）：www.328tibet.cn Accounting System for Business Enterprises；Accounting Income；Taxable Income；Tax Adjustments；
Abstract（英文摘要）：www.328tibet.cn Accounting and taxation are closely related to each other and cannot be separated. The different purposes and principles of accounting and taxation lead to the ineluctable differences between the accounting income, which is based on the accounting standards and the accounting system, and the taxable income, which is based on the tax laws. The purpose of accounting is to represent the financial position, the operating results and the cash flows of a business faithfully and reliably, so that the users’ needs for accounting information can be met; while the purpose of the tax laws is to guarantee the nation’s tax benefits, and to solve the problem of how to distribute wealth between the government and its taxpayers. The principles of accounting (including objectivity, substance over form, relevance, consistency, comparability, timeliness, understandability, accrual basis, matching, historical cost, determination of revenue charge and capital expenditure, prudence and materiality) and of deduction before taxes (including accrual basis, matching, relevance, certainty and reasonableness) are alike in some aspects, and are not in some others. The solution for the differences is tax adjustments. Accounting of a business must observe the rules of the accounting system, and tax adjustments are made according, to the tax laws when income taxes are calculated.In order to change the rigidity of accounting policies, the incomparability of accounting information and the inflexibility of accounting system, on December 29, 2000, the Ministry of Finance issued the Accounting System for Business Enterprises, which has great significance on standardizing the accounting treatments and improving the quality of accounting information. This has also extended the differences between accounting and the tax laws, and has increased the difficulties of tax adjustments. The differences between the accounting income and the taxable income are compared and analyzed here respectively on the recognition of revenues, costs and expenses, losses of assets, non-operating expenditures, investments and contingent losses under the new accounting system, then ways of tax adjustments are given, in order to improve taxstaffs’ ability in tax administration and tax inspection, and help taxpayers follow the tax laws correctly, fulfill their tax obligations and decrease tax risks.
论文关键词： 企业会计制度；会计利润；应税所得；纳税调整；
Key words（英文摘要）：www.328tibet.cn Accounting System for Business Enterprises；Accounting Income；Taxable Income；Tax Adjustments；