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《小企业会计准则》(以下简称《准则》)已于2013年1月1日起在小企业范围内施行。该准则以现行的《企业所得税法》为导向,极大地简化了会计核算,实现了与税法的高度协调。但由于会计和税法的立法目的、服务对象、基本原则不同,两者仍然存在着一些不可协调的差异。从永久性差异和时间性差异两个方面分析和总结《准则》与《企业所得税法》的差异,对规范小企业所得税核算和管理、降低小企业纳税成本,促进小企业健康持续发展具有一定的现实意义。
The Small Business Accounting Standards (the “Standards”) came into effect on January 1, 2013 within the framework of small businesses. This guideline is guided by the current “Enterprise Income Tax Law”, which greatly simplifies accounting and achieves a high degree of coordination with the tax law. However, there are still some uncoordinated differences between the two because of the different legislative purposes, objects of service and basic principles of accounting and tax law. This paper analyzes and summarizes the difference between “Guidelines” and “Enterprise Income Tax Law” from two aspects of permanent differences and time differences. It has a certain value to standardize the accounting and management of small enterprise income tax, reduce the tax cost of small enterprises, and promote the healthy and sustainable development of small enterprises Realistic meaning.