《小企业会计准则》对小企业税负的影响  

Impact of Accounting Standards for Small-sized Enterprise on Small Business Tax

作　　者：丁延龙[1] 司子健 刘博[1] 

机构地区：[1]安徽财经大学会计学院,安徽蚌埠233030

出　　处：《广东石油化工学院学报》2014年第6期82-85,共4页Journal of Guangdong University of Petrochemical Technology

基　　金：安徽财经大学大学生科研创新基金项目"<小企业会计准则>实施对企业税负及融资的影响研究"(XSKY1404ZD)

摘　　要：小企业是国民经济的重要组成部分,不论是对我国还是对世界其他各国的经济发展和社会生活都有着举足轻重的作用。此文对比分析我国《小企业会计准则》与《小企业会计制度》在会计处理方面的差异,研究新准则的变化特点,分析相关会计确认、计量的变化,并通过建立数学模型详细分析"新准则"在税负方面对小企业的影响。The small enterprises are important part of the national economy,which are of great significance to China,as well as to economic development and social life in the rest of the world. This article aims to compare and analyze the differences in accounting between Accounting Standards for Small-sized Enterprises and Accounting System for Small-sized Enterprises,study the features of the new guidelines; and analyzes relevant accounting recognition and measurement. Mathematical model is applied to analyze the influence of the tax burden on small businesses under Accounting Standards for Small-sized Enterprises.

关 键 词：《小企业会计准则》 《小企业会计制度》 差异 税负 模型 

分 类 号：F233[经济管理—会计学]