两种会计制度对利税影响的比较分析

A Comparative Analysis of Two Accounting Systems on Income Tax

中文关键词:  小企业会计制度  企业会计制度  差异

英文关键词:accounting system for small-scale enterprises    accounting system for enterprises    differences

中文摘要:

      《小企业会计制度》是财政部2004年新颁布的一项会计制度,这一制度的颁布实施对于规范小企业的会计核算,完善会计法规制度,促进小企业的健康发展都起到了积极的作用。由于小企业在进行会计核算时既可以采用《企业会计制度》也可以采用《小企业会计制度》,因而使得选用不同的会计制度,对小企业的利税会产生不同程度的影响。因此本文主要就《小企业会计制度》和《企业会计制度》中有关会计处理方法不同对利税的影响进行了分析比较。

英文摘要:

      "Accounting System for Small-scale Enterprises" was a newly established accounting system issued by Ministry of Finance in 2004. The system has played an active part in regulating the accounting of small-scale enterprises, in improving the accounting laws and regulations, and in promoting the healthy development of small-scale enterprises. In practice, since smallscale enterprises can choose either "Accounting System for Enterprises" or "Accounting System for Small-scale Enterprises", the adoption of different accounting systems will have different effects on income tax for small-scale enterprises. This essay makes a comparative analysis on the different effects of choosing "Accounting System for Enterprises" and "Accounting System for Smallscale Enterprises".