会计毕业论文_租赁会计处理与税务处理的差异分析.docVIP

毕业设计（论文） 题目名称：租赁会计处理与税务处理差异分析 院系名称： 班 级： 学 号：学生姓名： 指导教师： 2011年月  Lease Accounting and Tax Treatment Variance Analysis 院系名称：班 级： 学 号：学生姓名： 指导教师： 2011年月摘要 自20世纪30年代以来, 以税收法律、法规为主体的税制框架的构建, 形成了既各自独立又相互影响的两大维护经济秩序的法律规范。二者不断的调整与改进, 固然满足了市场经济对规范的制度体系的需要,但也客观上导致了会计目标与税法目标的渐行渐远, 给实务领域的会计和税收工作带来了诸多问题,因此, 二者差异的研究逐渐成为新的理论热点。因此，租赁会计处理与税务处理的差异成为了值得探讨的问题。 本文首先从理论上阐述租赁的概念、分类以及融资租赁与经营租赁的区别与联系。然后列示了租赁在会计与税法上不同的规定，分析了会计与税法差异的具体原因。接着结合案例，具体分析了经营租赁和融资租赁税会处理的差异。分别从承租人和出租人的角度分析了具体的差异处理规定，并分析了售后租回税会处理的差异。在以上理论和案例分析的基础上，分析了会计准则和税法协调措施的必然性和可行性。进而为我国有关租赁业的税会处理的协调措施提出了建议。 关键词： Abstract Since the 1930s, accounting standards and tax law since the modification effect of for leasing industry becomes more and more important. To accounting standards, accounting system as the core of the accounting system establishment and continuous improvement to tax laws and regulations as the main body of the tax system, formed the architecture of both the independent and mutual influence of two major maintenance and economic order legal norms. Both the adjustment and improve continuously meet the market economy, is to regulate the needs of the system, but also led to accounting objectives and objectively the tax target wandered off, to practice areas of accounting and tax work brings about many problems, therefore, both the research gradually become differences new theory hotspot. Therefore, accounting and tax treatment lease differences become worthy of discussion. This paper first theorized lease of the concept, classification and operating lease financing lease and the differences and relations. Then a lease listed in accounting and tax law on the different provisions, analyzes the differences between accounting and tax law the specific reasons. Then combining case, concretely analyzed operating leases and financing lease tax will deal with differences. From a lessee and a lessor respectively analyzed specific differences, and analyzes the treatment provisions leaseback ta