企业会计准则与企业所得税法之间差异分析及协调.doc

目 录 摘 要 I Abstract II 企业会计准则与企业所得税法之间的差异 1 1.1 两者之间差异的具体表现形式 1 1.2 两者之间产生差异的原因 2 1.3 两者之间差异产生的影响 3 以西部矿业股份有限公司为例分析二者之间的差异 5 2.1 与固定资产有关的差异分析 5 2.2 与存货有关的差异分析 6 2.3 与应付职工薪酬有关的差异分析 8 2.4 与金融资产有关的差异分析 11 协调二者之间差异的原则、方法 13 3.1 企业会计准则与企业所得税法差异处理原则 13 3.2 企业会计准则与企业所得税法差异的协调方法 14 协调企业会计准则与企业所得税法之间差异的建议 15 4.1 向有关部门提出建议 15 4.2 向西部矿业股份有限公司提出建议 15 结 论 17 参考文献（References） 18 致 谢 19 会计准则还是企业所得税法，在协调过程中需要作出修正时，不仅要充分考虑我国的国情，还要加强国家税务总局与财政部之间的沟通和配合。这有助于协调企业会计准则与企业所得税法之间的差异，同时也是加强反避税立法建设，完善企业会计准则与企业所得税法的重要途径。、面性法与企业会计准则的制定分别属 于国家税务总局和财政部生了差异 关键词：企业会计准则，企业所得税法，差异，协调 Differences and Coordination between Accounting Standards and Income Tax Law for Business Enterprise Abstract Income tax law and Accounting standards for business Enterprises in the functions of the content of norms vary, resulting in the differences between the two. As an example for the western Mining Company Limited, the Income Tax Law and Accounting Standards for Business Enterprises in the fixed assets, inventory, pay employees to cope with the financial assets of the differences in the corresponding analysis, and then to the departments concerned and to the coordination of the Western Mining Company Limited or narrow the income tax law and corporate differences between accounting standards recommendations. The Western Mining Company Limited can be related to the companys finance staff training, increase the tax accounting and other accounting measures to coordinate the differences between the two. Accounting Standard for Business Enterprises, whether or tax laws, in the coordination process, changes need to be made, not only should give full consideration to Chinas national conditions, but also to strengthen the State Administration of Taxation and communication between the Ministry of Finance and cooperation. This will help to coordinate and corporate differences between the income tax and the account