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《企业会计制度》是为了规范企业的会计核算,保护投资者、债权人及其他利益相关者的权益;而税法是处理国家和纳税人之间的分配关系,确定企业应纳税所得额的。两者的目的不同,故两者对于收入、成本、费用、利润、资产、负债、所有者权益等的确认和计量口径亦不完全相同,导致税前会计利润与应纳税所得额之间产生差异。这种差异可分为永久性差异和时间性差异。两类差异分析如下。准确核算税前会计利润是正确计算应纳税所得额的前提条件。同时,认真分析税前会计利润与应纳税所得额之间的差异,是财务人员在企业所得税方面进行税务筹划的一项基础工作。
The “enterprise accounting system” is to regulate the accounting of enterprises and protect the rights and interests of investors, creditors and other stakeholders. The tax law is to handle the distribution between the state and the taxpayers and determine the amount of taxable income of the enterprises. The purpose of both is different, so the two are not exactly the same in terms of recognition and measurement of income, cost, expense, profit, assets, liabilities, owner’s equity, etc., resulting in differences between pre-tax accounting profit and taxable income . This difference can be divided into permanent differences and temporal differences. Two types of differences are as follows. Accurate accounting of pretax profit is a prerequisite for the correct calculation of taxable income. At the same time, a careful analysis of the differences between pre-tax accounting profit and taxable income is a basic work for financial officers in tax planning for enterprise income tax.