小企业会计准则与企业所得税法差异分析

Difference Analysis of Small Business Accounting Standard and Enterprise Income Tax Law

本文从探究会计与税收关系的角度出发,分析我国企业所得税法与小企业会计准则产生差异的具体表现,并解释差异形成的具体原因,旨在梳理出差异协调的总体思路,减少小企业纳税负担和国家的征税成本,促进我国经济持续健康快速发展,发挥出小企业在国民经济中的重要作用。

Starting with the relationship between accounting and tax, this article analyzes the concrete manifestation of the difference between China＇s enterprise income tax law and accounting standards for small business, and explains the specific reasons, aiming to find the overall idea of coordinating the difference and reduce the tax burden on small firms and national tax cost, so as to promote the sustainable, healthy and rapid development of our national economy, and let small business play their role well in national economy.