所得税会计的探讨 毕业论文.doc

所得税会计的探讨 目 录 摘 要………………………………………………………………………………. I Abstract………………………………………………………………………….. II 1﹑所得税会计……………………………………………………………………1 1.1我国所得税会计的成因…………………………………………………..1 1.2我国所得税会计的两种处理方法………………………………………..2 2、中美比较…………………………………………………………………….1核算内容……………………………………………………………… … .2亏损弥补处理……………………………………………………………财务报表…………………………………………………………………发展中问题 …………………………………………………………………处理标准………………………………………………………………… 存在问题…………………………………………………………………8 4、完善措施 ……………………………………………………………………9 4.1广泛研究…………………………………………………………………… 4.2法律规范 …………………………………………………………………核算程序 …………………………………………………………………规范协调 …………………………………………………………………配套经济法规 ……………………………………………………………人员配备…………………………………………………………………12 4.7强化观念…………………………………………………………………13 5、总结………………………………………………………………………...…14 结束语………………………………………………………………………….…15 致谢…………………………………………………………………………….…16 参考文献……………………………………………………………………….…17 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。是反映企业所得税的确认、计量和报告的一整套会计原理、程序和方法。,中美比较发展中问题完善措施Abstract Income tax accounting is the study of the treatment of differences between accounting income and taxable income accounting theory and method, it is a branch of accounting discipline. Is a reflection of enterprise income tax confirmation, measurement and report of a set of accounting principles, procedures and methods. Income tax accounting was born in the western accounting field, and the long-term research and practice has developed a more mature. The income tax accountant of our country is still at the initial stage of development. This article from the income tax accounting in our country, the causes of the development of income tax accounting of the basic concepts, problems, solutions and so on several aspects of income tax accounting is discussed. Key words：Income tax accounting, comparative, developmental problems, improvement measures 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。所得税是以课税为目的，根据经济合理、公平税负、促进竞争的原则，依据有关的税收法规，确定一定时期内纳税所得额，以对企业的经营所得以及其他所得进行征税。所得税会计就是研究如何处理按照会计准则计算税前利润（或亏损）与按照税法计算的应税所得（或亏损）之间差异的会计理论和方法。所得税会计是财务会计的一个组成部分，是以财务会计的理论原则为基础，以应税所得和会计