企业所得税会计核算方法浅探

企业所得税会计核算方法浅探(开题报告,毕业论文15000字)
摘  要：税收作为以国家为主体的一种分配，其作用日益重要。在计划经济条件下，我国既不存在独立的会计制度，也不存在完善合理的税收制度，企业是国家的附属物。随着改革开放、社会主义市场经济体制的建立和国有企业管理体制的改革，我国企业逐步走上一条自主经营、自负盈亏之路，成为市场经济的主体。伴随企业的发展，会计规范体系、企业所得税制度也逐步发展完善起来。在所得税会计研究中，所得税会计处理方法的选择与运用是核心问题之一。本文拟通过对几种所得税会计处理方法的比较分析，对我国企业已采用的方法进行所得税核算提出一点建议。
关键词：资产负债表债务法；企业所得税；会计处理方法

Research on Company Income Tax Accounting Treatment Methods
Abstract：Tax as a distribution conducted by the government plays a more and more important role in modern society. Under traditional planned economy, there was neither independent accounting system nor sound reasonable tax system in our country; companies were subsidiaries to the government. With opening to the world, the establishment of socialism market economic system and reform of state-owned company managerial system, companies in our country gradually become the main participants in market economy, which promotes the development of accounting standards system and income tax system. This promoted the emergence and development of tax accounting in our country. By comparing several income tax accounting treatment methods, this thesis will put forward some suggestion on what methods was used.
Key words：The balance sheet liability method; corporate income tax; Accounting treatment methods