毕业论文（设计）-企业所得税会计核算的研究.doc

企业所得税会计核算的研究
摘要
企业所得税作为对我国内资企业和经营单位的生产经营所得和其他所得征收的一种税,在经过了三个阶段的改革后逐步走向完善。然而,不管经历怎样的变革,企业所得税会计核算与他总是不可分离的。要在我国激烈的企业竞争中站稳脚跟,并逐渐立于不败之地,企业就要做好合理的纳税筹划,所以做好正确的会计核算就直接影响到纳税筹划的效果。
本文运用论述法,结合相关实例。首先提出对新旧所得税的对比,使我们更深入的了解企业所得税的相关信息。在从企业的角度,对如何正确的选择会计核算方法、如何对企业所得税进行正确的会计核算进行研究。在研究的过程中,同时发现问题对企业所得税会计核算过程中出现的问题,并找出其解决方法。只有这样,才能为企业做出最好的税收筹划提供主要依据。
关键字:企业所得税,会计核算,纳税筹划
Corporate e tax accounting research
Abstract
Enterprise e tax of China's domestic enterprises and business units as a tax on business e and other e, After three stages of reforms gradually perfected. However, no matter how experienced change, and he is always inseparable of the enterprise e tax accounting. You want to establish themselves in the petition of enterprises in China and gradually in an invincible position, will do a reasonable amount of tax planning of enterprises, so do proper accounting would directly affect the tax effect.
Application methods are discussed, combined with the associated instance. First proposed the contrast of old and new e tax, to make us a better understanding of the corporate e tax related information. From an enterprise point of view, on the proper choice of accounting methods, how to correct its accounting on enterprise e tax. In the course of the study also found that the issue of corporate e tax accounting process, and find its solution. Only in this way can make the best tax planning provides the primary basis for the enterprise.
Keywords:Corporate e Tax, Accounting, Tax Planning
目录
1 前言 1
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2 新旧企业所得税法相关知识 3
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3 新旧企业会计准则的相关知识 4
4 企业所得税会计核算的内容 5
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5 企业所得税会计核算中出现的问题及解决方法 9
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结论 12
致谢 13
参考文献 13
参考文献 14
目录内容:小四号,宋体,行距固定值22磅,段前、段后均为0行,目录显示到3级标题;必须自动生成。
1 前言
选题研究的背景
随着我国经济的