所得税会计处理问题探讨——基于某税务局鉴证几十家企业数据分析

摘要
本文首先对所得税会计进行了详细的介绍，主要是会计利润和应税利润的区别、它们产生差异的原因及它们差生差异的性质：暂时性差异和永久性差异。其次，就是对实习过程中遇到的企业缴纳所得税的分析，其中分为鉴证过程中资料的获取渠道、过程中采用的一些鉴证方法以及所有企业数据的归集分析每家企业发生的调整数额对应纳税所得额的影响和调整数额的性质。紧接着则是原因的分析，企业在处理所得税时产生这些问题的原因。最后根据前面的问题提出自己的一些建议和意见，希望通过这些建议和意见来使得鉴证过程中出现的问题能够得到更好的解决，进一步使得国家的合法权益得到合法的保护。
关键词：所得税会计；会计利润；应税利润；应纳税所得额

Abstract
    The first income tax accounting described in detail, the main difference between accounting profit and taxable profit, the reasons for the differences they produce and they are poor students the nature of the differences: the temporary differences and permanent differences. Second, is the imputation of some of the forensic methods used in the process encountered in the internship process to pay income tax analysis, which is divided into the forensic process of data acquisition channels, as well as all enterprise data to analyze the adjustment of each company the amount represents the tax impact of income and the adjusted amount of nature. Followed by analysis of the causes, the causes of these enterprises in the processing of income tax. Finally, according to previous questions put forward some suggestions and comments, problems in the forensic process to be better addressed through these suggestions and comments to further makes the legitimate rights and interests of the country's legal protection.
Key words: Accounting for Income Taxes；Accounting profit；Taxable profits；Taxable income

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