会计制度与企业所得税法的差异研究

摘要

具体分析会计制度与所得税法在资产、负责、所有者权益、收入、费用等会计要素上的差异.对会计制度与税法间差异产生的原因作出分析:差异产生于经济体制转变、二者制定机制差异等,是客观必然的.由此对二者差异进一步研究,认为差异必须控制在一定程度内,对差异的协调是可行且必须的.基于这样的结论,尝试提出了协调会计制度与税法差异的原则与建议.%It tells of the concrete analysis in accounting system and income tax law in assets,including responsible,owners' equity,income,expenses of accounting elements differences.lt is analysed that accounting system and the causes of differences between the tax law exist in the differences of the economic system transformation both to make the difference of mechanism,as is the inevitable. The further study shows that the difference must be controlled in a certain degree within the coordination of the differences which are feasible and necessary. Based on such a conclusion, we try to put forward a coordinated accounting system and the principle of tax law differences and the suggestion.