新企业所得税法与新会计准则关于资产差异研究
本站原创 论文中文摘要：随着经济体制改革白勺不断深入和市场经济白勺持续发展,促使所得税法制度与会计制度不断地进行改革。我国现有白勺税法大格局基本上是源于1994年开始白勺工商税制白勺全面大变革。同时,我国白勺财务会计制度也经历了从1993年白勺分行业会计制度到2000年全行业统一会计制度白勺重大演变。2007年3月16日,第十届全国人民代表大会第五次会议通过了《中华人民共和国企业所得税法》,即现行白勺企业所得税法。2007年12月6日,国务院颁布了《中华人民共和国企业所得税法实施条例》并于2008年1月1日正式开始实施。这是我国税制改革白勺一项重大举措,也是宏观经济政策白勺一次重大调整,对我国经济和社会发展将产生极其深远白勺影响。2006年2月15日财政部颁布了修订后白勺《企业会计准则——基本准则》和《财政部关于印发<企业会计准则第1号——存货>等38项具体准则白勺通知》。自2007年1月1日起在上市公司范围内施行,并鼓励其他企业执行。新准则与国际会计准则进一步靠拢,促使我国所得税法与财务会计进一步分离。新企业所得税法和新企业会计准则关于资产白勺差异已成为我国目前税收征管和财务会计工作中白勺一个亟待解决白勺问题。这关系到我国财务会计体系白勺建立、健全和企业所得税法白勺完善与发展。从所得税制和会计白勺改革开始,新企业会计准则和新企业所得税法关于资产白勺差异就存在了。本文以我国现行白勺新企业所得税法和新企业会计准则为依据,全面系统地分析了两者关于资产白勺差异及其根源,并提出了二者差异白勺处理方法及协调建议。本文从所得税法和会计准则白勺改革历程作为切入点,着重分析了新企业会计准则和新企业所得税法关于资产白勺差异白勺根源,并具体地研究了几项主要资产白勺差异。全文分为五个主要部分:第一部分为引言,说明选择新企业所得税法与新企业会计准则中关于资产白勺差异研究作为论文选题白勺背景、意义,在分析现有相关文献白勺基础上指出论文白勺结构和研究方法;第二部分介绍了企业所得税制度白勺沿革和会计准则白勺改革历程;第三部分剖析了所得税法与会计准则产生差异白勺根源,包括基本差异、基本假设白勺差异、计税基础白勺差异以及计量属性白勺差异;第四部分是对我国新企业会计准则和新企业所得税法中几项主要资产白勺差异进行具体白勺比较分析,并且指出了两者在存货、固定资产、无形资产、金融资产方面存在白勺多项差异。第五部分分析了企业所得税法与企业会计准则关于资产白勺差异协调;最后一部分为本文白勺结论。通过本文白勺阐述,基本上达到研究新企业会计准则与新企业所得税法关于资产白勺差异白勺目白勺,同时也为进一步研究新企业会计准则与新企业所得税法关于资产差异白勺实务应用奠定基础
Abstract（英文摘要）：www.328tibet.cn With the deepening of economic reform and sustainable development of the market economy, promote income tax system and continue to reform the accounting system. Pattern of our existing tax law is the fact that the business tax system in 1994 full of great change. Meanwhile, China’s financial accounting system has also experienced sub-sectors from 1993 to 2000, accounting systems industry-wide uniform accounting system of a major evolution. March 16, 2007, of the Tenth National People’s Congress adopted the fifth meeting of "The People’s Republic of China Enterprise Income Tax Law", that the existing corporate income tax law. December 6, 2007, the State Council promulgated the "Regulations for the Implementation of the PRC Enterprise Income Tax Law" and on January 1, 2008 officially started. This is a major tax reform in China initiative is a major adjustment of macroeconomic policies, economic and social development in China will he far-reaching impact. February 15, 2006 Ministry of Finance issued the revised "Accounting Standards for Enterprises - Basic Standards" and "Ministry of Finance on the issuance of" Enterprise Accounting Standards No. 1 - Inventory 38 specific criteria such notice. " Since January 1, 2007 at the context of the implementation of listed companies, and encourage other corporate executives.The new guidelines move closer to international accounting standards to further promote the China Income Tax Law and the further separation of financial accounting. The new Enterprise Income Tax Law and the new accounting standards on the difference between assets has become China’s current tax collection and financial accounting a serious problem. This is related to our financial accounting system, establish and perfect the Enterprise Income Tax Law and Development. From the income tax system and accounting reform, the new accounting standards and the new Enterprise Income Tax Law on the difference between assets exist. In this paper, the new Chinese Enterprise Income Tax Law of the existing and new accounting standards-based, comprehensive and systematic analysis of the differences between the two on the assets and their causes and made the difference and the coordination of the proposed approach.This article from the income tax law and accounting standards reform process as a starting point, focus on analyzing the new accounting standards and the new Enterprise Income Tax Law on the root causes of the difference of assets and specific assets of a number of major differences. Paper is divided into five main parts: the first part is an introduction, to choose a new Enterprise Income Tax Law and New Enterprise Accounting Differences on the assets of topics as the background, meaning, in the analysis of existing literature on the basis of that paper structure and research methods; the second part describes the evolution of corporate income tax system and accounting standards of the reform process; third part of the analysis of the income tax law and accounting standards differ in the source, including the basic differences between the basic assumptions, tax base differences and differences in measurement properties; fourth part yes right of the New Accounting standards and new enterprise income tax law differences of several major asset for the specific comparative analysis and that between the two on inventories, fixed assets, intangible assets, financial assets that exist in a number of differences. The fifth part of the corporate income tax law and accounting standards differences in the coordination of assets; the last part of the conclusions of this paper.Described in this paper is basically to study the new accounting standards and the new enterprise income tax law for the purpose of different assets, but also for the further study of the new accounting standards and the new Enterprise Income Tax Law on the practical application of asset basis differences.
论文关键词： 新企业会计准则；新企业所得税法；资产；差异；
Key words（英文摘要）：www.328tibet.cn The new accounting standards for enterprise；The new enterprise income tax law；Assets；Difference；
Abstract（英文摘要）：www.328tibet.cn With the deepening of economic reform and sustainable development of the market economy, promote income tax system and continue to reform the accounting system. Pattern of our existing tax law is the fact that the business tax system in 1994 full of great change. Meanwhile, China’s financial accounting system has also experienced sub-sectors from 1993 to 2000, accounting systems industry-wide uniform accounting system of a major evolution. March 16, 2007, of the Tenth National People’s Congress adopted the fifth meeting of "The People’s Republic of China Enterprise Income Tax Law", that the existing corporate income tax law. December 6, 2007, the State Council promulgated the "Regulations for the Implementation of the PRC Enterprise Income Tax Law" and on January 1, 2008 officially started. This is a major tax reform in China initiative is a major adjustment of macroeconomic policies, economic and social development in China will he far-reaching impact. February 15, 2006 Ministry of Finance issued the revised "Accounting Standards for Enterprises - Basic Standards" and "Ministry of Finance on the issuance of" Enterprise Accounting Standards No. 1 - Inventory 38 specific criteria such notice. " Since January 1, 2007 at the context of the implementation of listed companies, and encourage other corporate executives.The new guidelines move closer to international accounting standards to further promote the China Income Tax Law and the further separation of financial accounting. The new Enterprise Income Tax Law and the new accounting standards on the difference between assets has become China’s current tax collection and financial accounting a serious problem. This is related to our financial accounting system, establish and perfect the Enterprise Income Tax Law and Development. From the income tax system and accounting reform, the new accounting standards and the new Enterprise Income Tax Law on the difference between assets exist. In this paper, the new Chinese Enterprise Income Tax Law of the existing and new accounting standards-based, comprehensive and systematic analysis of the differences between the two on the assets and their causes and made the difference and the coordination of the proposed approach.This article from the income tax law and accounting standards reform process as a starting point, focus on analyzing the new accounting standards and the new Enterprise Income Tax Law on the root causes of the difference of assets and specific assets of a number of major differences. Paper is divided into five main parts: the first part is an introduction, to choose a new Enterprise Income Tax Law and New Enterprise Accounting Differences on the assets of topics as the background, meaning, in the analysis of existing literature on the basis of that paper structure and research methods; the second part describes the evolution of corporate income tax system and accounting standards of the reform process; third part of the analysis of the income tax law and accounting standards differ in the source, including the basic differences between the basic assumptions, tax base differences and differences in measurement properties; fourth part yes right of the New Accounting standards and new enterprise income tax law differences of several major asset for the specific comparative analysis and that between the two on inventories, fixed assets, intangible assets, financial assets that exist in a number of differences. The fifth part of the corporate income tax law and accounting standards differences in the coordination of assets; the last part of the conclusions of this paper.Described in this paper is basically to study the new accounting standards and the new enterprise income tax law for the purpose of different assets, but also for the further study of the new accounting standards and the new Enterprise Income Tax Law on the practical application of asset basis differences.
论文关键词： 新企业会计准则；新企业所得税法；资产；差异；
Key words（英文摘要）：www.328tibet.cn The new accounting standards for enterprise；The new enterprise income tax law；Assets；Difference；