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改革开放以来,我国的会计准则与税收法规经过改革和国际协调,二者之间的关系逐渐倾向于分离模式,因而财务报告披露的会计利润与纳税申报的应税所得之间必然存在着差异。如何正确认识和处理会计利润与应税所得之间的差异,成为一个令业界瞩目的问题,本文研究的目的,就是要分析我国上市公司会计利润与应税所得之间的差异及其影响因素,并研究它们之间的关系。
Since the reform and opening up, China’s accounting standards and tax laws and regulations have been reformed and coordinated internationally. The relationship between the two gradually tends to be separated. Therefore, there are inevitably differences between the accounting profits disclosed in financial reports and the taxable income of tax returns. How to correctly understand and handle the difference between accounting profit and taxable income has become a problem attracting the attention of the industry. The purpose of this study is to analyze the difference between accounting profit and taxable income of listed companies in China and its influencing factors, And study the relationship between them.