Study On The Relationship Between The Business Income Book-Tax Differences And The Financial Indexes In The Household Appliance Industry

From the issue of the《Provisional Regulations of the People’s Republic of China on Enterprises Income Tax》in the beginning of the year 1994 to the adoption of the《Law of the People’s Republic of China on Enterprises Income Tax》,the trend of the separation of Tax from Accounting has become more and more clearly.The following issue of the book-tax differences on enterprise income has sequentially turned into the focal point.Especially in the modern times when the Internet prevails in every aspect of the human-beings and new economic forms emerge in an endless stream,tax and accounting are both faced with great pressure of revolution.Therefore,the study on the differences between the tax and accounting seems vital and essential.The Enterprises Income Tax is one of the most important taxation in China due to its great contribution to our national income.Taking the consideration of the fast development of the economy,the urgency of the innovation and the distinction among different industries,this assay mainly focus on the study on relationship between the book-tax differences and the financial indexes in the household appliance industry.By subtotaling the classification,reasons and the effects of the book-tax differences from the national and foreign scholars,this assay aims to put the relative theory into practice,which will mainly relay on the data collected from the 2010-2014 financial reports of the online household appliance enterprises in stock market in Shanghai and Shenzhen.