需要金幣:1000 個金幣 | 資料包括:完整論文 | ||
轉換比率:金額 X 10=金幣數量, 例100元=1000金幣 | 論文字數:19233 | ||
折扣與優惠:團購最低可5折優惠 - 了解詳情 | 論文格式:Word格式(*.doc) |
摘要:會計準則與稅收法規指引財會工作人員進行賬務處理,會計準則和稅收法規中存在的矛盾以及如何協調這些矛盾成為了大家關注的焦點。對會計準則與稅收法規矛盾的處理不僅是關乎企業和稅務部門的重要事項,更是對整個社會經濟的發展意義深遠。因此如何處理好會計準則與稅收法規之間的矛盾與協調就顯得至關重要。 本文首先對研究會計準則與稅收法規矛盾的背景、框架、方法等進行敘述。其次,對會計準則和稅收法規等概念進行界定,并探討二者間的三種基本關系。接著,對本文的研究對象-上海佳安勞防用品有限公司進行簡單介紹,在羅列八種增值稅視同銷售行為的基礎上,以增值稅的視角分析該公司的增值稅視同銷售行為的業務處理,簡單講解存在于會計準則與稅收法規上的矛盾。最后,在之前論證分析的基礎上,從必然性、思路和策略三方面提出協調會計準則與稅收法規矛盾的設想。 關鍵詞會計準則;稅收法規;增值稅
Abstract:Accounting standards and tax laws and regulations guide accounting staff to do accounting treatment, the conflicts between accounting standards and tax laws and regulations and how to coordinate them has been the focus of everyone’s attention. Handling of accounting standards and tax laws and regulations conflicts not only is one of the important matters about enterprises and tax departments, but also is far-reaching significance to the development of the whole social economy. So how to deal with the conflicts and the coordination between accounting standards and tax laws and regulations is crucial. First, this article narrated the background, framework and methods and so on between accounting standards and tax laws and regulations. Secondly, defined the concepts of the accounting standards and tax laws and regulations and so on, and discussed three basic relationships between them. Then, did a simple introduce to the research object of this article-Shanghai Jia’an PPE Co. LTD, at the basic of listing eight kinds of VAT should be regarded as sales behavior, from the perspective of VAT analyzing this company’s business process about VAT should be regarded as sales behavior, simply explaining conflicts between accounting standards and tax laws and regulations. Finally, on the basis of before the analysis of the argument, from necessity, ideas and strategies, three aspects of this paper, putting forward the imagination of coordinating conflicts between accounting standards and tax laws and regulations. Keywords Accounting standards Tax laws and regulations VAT |