论文部分内容阅读
会计利润与应税所得遵循不同的原则,业务确认、计量比例、会计处理等层面分别服务不同的目的。会计利润核算为了系统地反映企业的财务状况、经营成果、现金流量等各方面信息,服务于企业的股东、债权人、管理层及其他会计报表使用者。税务部门根据税法对企业的经营所得和其他所得进行征税。本文通过分析会计利润与应税所得的表现形式,进而从政府征税以及投资人回报的角度探讨产生差异的影响因素,从而提出协调会计利润与应税所得的政策建议。
Accounting profits and taxable income follow different principles, business confirmation, measurement ratio, accounting treatment and other aspects of service for different purposes. Accounting profit accounting In order to systematically reflect the financial status of enterprises, operating results, cash flow and other aspects of information, services to corporate shareholders, creditors, management and other users of financial statements. The tax department taxes the operating income and other income of the enterprise according to the tax law. This article analyzes the accounting profits and taxable income forms of performance, and then from the government tax and investor returns perspective to explore the differences between the impact of factors, and thus put forward the accounting accounting profit and taxable income policy recommendations.