会计处理方法对企业所得税的影响

本文首先简要论述了会计与企业所得税之间的相互影响，介绍了所得税与会计之间的紧密联系。接着，运用理论分析和比较分析的方法，从含义、核算过程以及不同之处等方面以存货和固定资产的会计处理与税务处理为例进行说明。然后，对存货和固定资产的会计处理对所得税的影响进行了探讨。最后，在此基础上对我国新准则下企业所得税会计进行了分析，简单说明了新准则对企业所得税会计的影响。

关键词：企业所得税；会计处理；存货；固定资产；计价
Effect of Accounting Method on Business Income Tax
ABSTRACT
This article first briefly elaborated accountant and between the enterprise income tax mutual influence, introduced between the income tax and accountant's close relation. Then, the utilization theoretical analysis and comparative analysis's method, from aspects and so on meaning, calculation process as well as difference take stores goods with fixed asset accountant processes and the tax treatment carries on showing as the example. Then, processed to the goods in stock with fixed asset's accountant to the income tax the influence has carried on the discussion. Finally, enterprise income tax accountant has based on this carried on the analysis to our country new criterion, simple declaration new criterion to the enterprise income tax accountant's influence.
Key Words ：Business Income Tax；Accounting Method；Stock； Fixed Assets；Valuation.

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