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1、东北财经大学津桥商学院木科毕业论文浅谈中小企业会计准则与税法的协调性及其影响作系专年学指答成者别业级号绩容摘要2011年10月颁布的《小企业会计准则》在内容上与税法完善的协调性使得小企业在外部与内部的税收管理工作上受益匪浅。关键词：中小企业，会计准则，所得税法，税收管理，比较，差异，协调性AbstractThesmallenterpriseshavebenefitedalotintheexternalandinternaltaxadministrationfromtheperfectcoordinationbetweentheTaxLawandthecont
2、entsintheAccountingStandardsfortheSmallEnteiprisesissuedinOctober2011.Inthispaper,theaccountingstandardsforthesmallenterprisesandtheincometaxlawhavebeencomparedsimplyonthebasisoftherelatedtheorycontentsandorientedbytherelationshipbetweenthetwo,andthecoordinationbetweentheTaxLawandt
3、hekeycontentsintheAccountingStandardsfortheSmallEnterpriseshavebeenanalyzed.Onthatbasis,relatedproblems,includingthedifferenceandthecoordinationbetweentheaccountingstandardsforsmallenterpriseshavebeendiscussedtoconcludethecoordinatingmethodsforthetwo.Meanwhile,theinternalandexterna
4、ltaxadministrationforthesmallenterprisesbytheAccountingStandardsfortheSmallEnterprises,aswellasthepositiveinfluenceofthetaxinspectiondepartmentonthemanagementandsupervisionforthesmallenteipriseshasbeenillustrated.Thispaperhasbeendividedintosixpartstoillustratethecoordinationbetween
5、theaccountingstandardsforthesmallandmedium-sizedenterpriseandthetaxlaw,aswellasitsinfluence.Inthefirstpart,theconcept,generation,background,characteristicsandapplicablescopeofthesmallandmedium-sizedenterpriseshavebeenintroducedbriefly.Inthesecondpart,thecorrelationbetweentheaccount
6、ingstandardsforthesmallandmedium-sizedenterprisesandthetaxlawhasbeenanalyzed,andtherelationshipbetweenthetwohasbeenillustratedthroughtheintroductiontothetaxlaw,incometaxlawandserviceobjectofthetaxlaw.Inthethirdpart,thedistinctionsandcomparisonsintheincome,costandcapitalbetweentheac
7、countingstandardsforthesmallandmedium-sizedenterpriseandthetaxlawhavebeenproposed.Inthefourthpart,thecoordinationofthedifferencesbetweentheaccountingstandardforthesmallandmedium-sizedenterprisesandthetaxlawhasbeencitedforanalysis.Inthefifthpart,thecoordinationofthedifferencebetween
8、thetwohasbeendiscussedfrom
