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企业所得税是指国家对境内企业生产、经营所得和其他所得依法征收的一种税。它是国家参与企业利润分配的重要手段。会计实务工作中,由于会计和税收服务目的不同,因此遵循的原则也不同。企业会计核算实务工作中必须遵循一般会计原则.其目的是为了真实、完整地反映企业的财务状况、经营业绩以及现金流量变动的全貌。税收是以课税为目的,根据合理经营、公平税负、促进竞争的原则,依据有关税收法规,确定一定时期内纳税人应交纳的税额。由于会计和税收所遵循的原则不同,因此导致
Enterprise income tax refers to the state of a domestic enterprise production, operating income and other income tax levied according to law. It is an important means for the state to participate in the distribution of profits. Accounting practice, due to the different purposes of accounting and tax services, so follow the principle is different. The general accounting principles must be followed in the accounting practice of an enterprise, the purpose of which is to give a true and complete picture of the changes in the financial status, operating performance and cash flow of the enterprise. Taxes are for the purpose of taxation. According to the principles of reasonable operation, fair tax burden and promotion of competition, the amount of taxpayers’ tax payable within a certain period of time shall be determined in accordance with relevant tax laws and regulations. As accounting and taxation follow the principle of different, resulting