我国所得税会计存在的问题与对策研究.docVIP

我国所得税会计存在的问题 与对策研究 摘 要 所得税会计是研究处理会计收益和应税收益差异的会计理论和方法，是会计学科的一个分支。所得税会计诞生于西方的会计学领域，并经长期研究和实践已发展得较为成熟。而我国所得税会计则还处于起步发展阶段。随着改革开放的不断深入和发展，客观上迫切要求我国的会计制度与国际会计接轨，以适应国际经济大循环的需要，为此，国家财政部发布了《企业会计准则2006》。 本文从我国所得税会计发展的成因、所得税会计的基本概念、中美所得税会计对比、研究存在的问题、完善措施等几方面对所得税会计进行论述，对建立适合我国国情的所得税会计作了一些探讨。关键词：所得税会计；国际比较；存在问题；完善措施 PROBLEMS OF INCOME TAX ACCOUNTING IN OUR COUNTRY AND COUNTERMEASURES RESEARCH Abstract The income tax accountant studies the accounting theory and method of dealing with the accounting income sympathetic tax revenue benefit difference, it is a branch of accounting discipline . Income tax accountant born and on western accounting field, already been by long-term research and practice developed comparatively riply. The income tax accountant of our country is still at starting at developing stage .With the development of opening and reform, it is necessary and urgent to bring the accounting system in our country in a line of international accounting system to meet the demand of economy globalization. Therefore, National Financial Ministry promulgated the Standards of Enterprise Accounting 2006. This text is from the origin cause of formation that the income tax accountant of our country develops, income tax basic conception, Sino-America income tax accountant of accountant compare with, research existing problem, perfection measure,etc.several respect go on and expound the fact to the income tax accountant, have done some discussions to the income tax accountant it. Keyword: Income tax the accountant of income tax； international comparison；existent problem and perfect measure 目 录 摘要 I Abstract II 1 绪论 1 1.1 研究背景及意义 1 1.2 国内外研究现状 1 1.2.1国外所得税会计研究现状 1 1.2.2 国内所得税会计研究现状 2 1.3本文研究的主要内容 2 2所得税会计的基本理论 3 2.1所得税会计产生的成因及发展方向 3 2.2 所得税会计的基本概念 3 2.2.1会计收益与应税收益 3 2.2.2所得税费用与应纳所得税 3 2.3所得税会计的目标 4 2.4所得税会计的原则 4 2.5所得税会计与其他会计分支的关系 5 2.5.1所得税会计与税收会计的关系 5 2.5.2所得税会计与财务会计的关系 5 2.6我国所得税会计的两种