企业会计准则对企业纳税的影响.doc

企业会计准则对企业纳税的影响 内 容 摘 要 企业会计准则与税法是两个不同的概念，它们不同的使命决定了二者在企业的税务处理过程中不可避免地存在差异。二者之间的差异以及税务部门对差异的处理方式给企业、会计行业的发展和保障国家财政收入带来了不利影响，同时也给企业纳税带来了不同的选择，对企业纳税带来了一定的影响。本文从企业会计制度与税法的差异着手，分析了企业会计制度与税法的差异对企业纳税的影响。认为，从有利于企业纳税的角度出发，税法与会计制度的适度分离是必然的。 关键字: 会计准则 税法 差异 企业纳税 Accounting Standards Impact on Corporate Tax Abstract Accounting Standards and tax law are two different concepts, mission determines their different tax treatment between the two processes in the enterprise is inevitable that different. The difference between the tax department and the treatment difference to the enterprise, the accounting professions development and protection of state revenue had a negative impact, but also to bring a different business tax options, bringing the enterprise tax A certain extent. This article from the enterprise tax accounting system and the differences begin to analyze the enterprise tax accounting system and the difference of the impact of corporate tax. That the corporate tax benefit from the perspective of tax law and accounting system appropriate separation is inevitable. Key Words：Accounting Standards Tax Laws Differences Business Tax 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc293064814 序 言 PAGEREF _Toc293064814 \h 1 HYPERLINK \l _Toc293064815 一、新会计准则与新税法在纳税方面的规定 PAGEREF _Toc293064815 \h 1 HYPERLINK \l _Toc293064816 （一）会计准则、税法及税收的概念 PAGEREF _Toc293064816 \h 1 HYPERLINK \l _Toc293064817 （二）现阶段新准则与新税法关于企业纳税方面的规定 PAGEREF _Toc293064817 \h 1 HYPERLINK \l _Toc293064818 1.资产减值的新准则与新税法处理 PAGEREF _Toc293064818 \h 1 HYPERLINK \l _Toc293064819 2.固定资产后续计量新准则与新税法的处理 PAGEREF _Toc293064819 \h 1 HYPERLINK \l _Toc293064820 3.内部研发无形资产新准则与新税法的处理 PAGEREF _Toc293064820 \h 1 HYPERLINK \l _Toc293064821 4.长期股权投资采用权益法核算下新准则与新税法的处理 PAGEREF _Toc293064821 \h 1 HYPERLINK \l _Toc293064822 二、新准则与新所得税法存在的差异 PAGEREF _Toc293064822 \h 1 HYPERLINK \l _Toc293064823 三、企业在纳税过程中出现的问题 PAGEREF _Toc293064823 \h 1 HYPERLINK \l _Toc293064824 （一）新准则与税法有了一个较好的融合，但是还存在一些差异 PAGEREF _Toc2930648