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dc.contributor.advisor桑士俊
dc.contributor.author马倩倩
dc.date.accessioned2016-02-14T03:00:08Z
dc.date.available2016-02-14T03:00:08Z
dc.date.issued2010-06-18 15:35:31.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/29025
dc.description.abstract随着经济市场化和国际化的日益加强,我国的会计准则和税法改革在不断深化,两者之间的关系逐渐倾向于分离模式,进而按照会计准则确定的会计利润和按照所得税法计算的应纳税所得额之间必然存在着差异,可以说这种差异是与生俱来的,是由制度因素造成的。在改革的过程中,会计利润与应税所得之间的差异(以下简称会计—税收差异)呈现了日益扩大的趋势,另外由于该差异的存在,使得企业并不必然为虚增的利润支付所得税,许多公司存在巨额的利润和微薄的所得税并存的现象,并且有愈演愈烈的趋势,对我国的经济发展带来了重大影响,如何正确认识和处理会计—税收差异,已成为当前会计工作和税收征管中的一个急需解决的问题。本文研究的目的,就是要分...
dc.description.abstractBoth the reformation of China Accounting Standards and Taxation and the economy’s market-directing & globalization enlarged the discrepancy between Tax Regulations and Accounting Standards. It has difference between accounting profits and taxable income consequentially. The book-tax difference is inherent, and caused by this institutional factor. Because of the book-tax difference, firms don’t nee...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=23667&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=25866
dc.subject会计利润
dc.subject应税所得
dc.subject差异
dc.subjectaccounting profits
dc.subjecttaxable income
dc.subjectdifference
dc.title会计利润与应税所得的差异及其影响因素研究
dc.title.alternativeA Study on Book-Tax Difference and its Influencing Factors
dc.typethesis
dc.date.replied2010-06-04
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院会计系_会计学
dc.description.note学号:17520081151312


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