Study Of The Accounting Taxing Discrepancy And Influence Under Corporate Income Tax Reform

As the publishing of the New 06 Accounting standard and the revision of the 07 law of corporate income tax,the discrepancy of accounting and taxing is revealing and used by the corporate.There are two major forms:corporate tax avoidance activity and corporate profit management.This essay reveals the importance of accounting and taxing discrepancy to the government and listed companies by studying the cause of A&T discrepancy after taxing reform.To the government,it can help to improve the related law construction,enhance the accounting standard and income tax law to help each to cooperate,and also to help the tax work of the tax department.To the supervising agents,it can help them to distinguish the tax avoidance activity of the companies,strength the monitoring of the corporate and improve the management structure.The background of the essay of is the revolution of the accounting standards and income tax.Through analyzing,this essay explains the appearance and development of the A&T discrepancy during the reform,the influence of the discrepancy to the corporate profit management and tax avoidance level.By different contrast analysis,this essay will explain the cause of the phenomenon,the development,and the final influence.Through theory and fact study,this essay made a comprehensive analysis of the above issues.In the theory study,it will analyze the influence of the national policy,profit management and the tax avoidance activity to the A&T discrepancy,make reasonable assumption and study by factanalysis.The analysis obviously reveals the connection among the three parties.A&T discrepancy will increase significantly after tax reform.However the influence caused by it will be different.For example,the investment profit will increase the A&T discrepancy,while the employee salary goes the other way side.After all it will verify the assumption of this essay by fact study,and get inspiration through the study.In the end it will make summary and prospect.