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Jingdong book

企业会计准则与所得税法的差异及纳税调整

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企业会计准则与所得税法的差异及纳税调整

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会计与税法的关系如何?这一直是理论界和实务界讨论的热门话题。企业会计准则的主要目的是规范企业会计核算,促使企业为投资者、债权人等信息使用者提供决策有用的信息,税法则主要以课税为目的,确保国家的财政收入。两者制定的出发点不同,必然导致它们在资产、负债,以及收益和费用损失的确认与计量方面存在差异。研究并掌握这些差异,对于企业合法纳税和国家税务部门正确征税,具有十分重要的作用。
Catalogue

第一章 概述
第一节 我国企业会计准则改革概况
第二节 我国企业所得税制度改革概况
第三节 企业会计准则与所得税法的差异分析

第二章 资产、负债业务会计准则与所得税法的差异比较
第一节 存货的差异比较
第二节 固定资产的差异比较
第三节 无形资产的差异比较
第四节 长期股权投资的差异比较
第五节 投资性房地产的差异比较
第六节 金融资产的差异比较
第七节 金融负债的差异比较

第三章 收入、利得业务会计准则与所得税法的差异比较
第一节 概述
第二节 商品销售收入的差异比较
第三节 提供劳务收入的差异比较
第四节 建造合同收入的差异比较
第五节 政府补助利得的差异比较
第六节 其他收入和利得的差异比较

第四章 费用、损失业务会计准则与所得税法的差异比较
第一节 职工薪酬的差异比较
第二节 借款费用的差异比较
第三节 期间费用的差异比较
第四节 损失的差异比较

第五章 特殊业务会计准则与所得税法的差异比较
第一节 非货币性资产交换的差异比较
第二节 债务重组的差异比较
第三节 或有事项的差异比较
第四节 租赁的差异比较-
第五节 企业合并的差异比较-
第六节 关联方交易的差异比较

第六章 财务报告会计准则与所得税法的差异比较
第一节 会计政策、会计估计变更和差错更正的差异比较
第二节 资产负债表日后事项的差异比较

第七章 企业所得税的纳税调整及会计处理
第一节 企业所得税的纳税调整
第二节 企业所得税的会计处理

第八章 新会计准则下的企业所得税检查
第一节 收入总额的检查
第二节 产品成本的检查
第三节 职工薪酬的检查
第四节 期间费用的检查

附录一 企业会计准则——基本准则
附录二 中华人民共和国企业所得税法
附录三 中华人民共和国企业所得税法实施条例
主要参考文献
Book Abstract

第一章 概 述
为了适应社会主义市场经济和对外经济发展的需要,我国企业会计准则和企业所得税法历经多次改革,目前基本形成了各自相对独立的完善体系①。企业会计准则和企业所得税法是不同领域的两种规范。两者由于制定出发点不同,导致它们在资产、负债,以及收益、费用损失的确认和计量方面存在许多差异。企业在会计核算时,应当按照企业会计准则进行会计要素的确认、计量、记录和报告,在计算应交所得税时进行纳税调整。
第一节 我国企业会计准则改革概况
从1949年至今,我国会计改革和发展取得了令人瞩目的成就。2006年2月15日,财政部发布了39项《企业会计准则》,标志着我国建立了与国际会计惯例实质趋同的会计准则体系。
一、我国企业会计准则的制定历程
1949年新中国成立后,我国会计模式借鉴了前苏联的统一会计制度。但改革开放之后,我国开始引进西方会计理论,英、美等国家的会计准则逐渐进入我国会计界的视野。啭别是20世纪90年代初,社会主义市场经济体制的建立对会计改革提出了新的要求,与国际会计接轨成为我国会计改革的必然选择。

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