A Research On The Difference Between Taxable Income And Accounting Profit And Its Impact Of A Group Company

For a long time,Accounting and Taxation are both in development during an interacting process,with independent state in some degree.Especially in recent years,because of the difference between their respective legislation principles,effectiveness level and the service goal,the spread between accounting profit and taxable income is more and more obvious,which leads to the difficult accounting processing,high tax risk for enterprises.Based on the existence of these problems,this paper explores the reasons for the formation of differences between accounting profit and taxable income and the direction and measures of coordination reform,help enterprises to reduce tax risk.Combing the theory and case analysis,with difference between accounting profit and taxable income as study object,referring to relevant literatures at home and abroad,learning from the foreign research on the difference between the differences between accounting profit and taxable income,combing with the current situation of China's current differences between accounting profit and taxable income,this paper explores the causes of differences,the types of differences and their impact.And then an empirical study on the final settlement of corporate income tax and the financial data of Group A in 2015 was made to analyze the tax adjustment of Group A's annual income tax settlement in 2015,pointed out that Group A's in tax can deal with the problems that exist in the differences,to analyze the causes of the problem,puts forward improvement strategies.Think that A group Company should standardize the accounting basic work,and determine the focus of the tax differences,apply the correct tax policy.Further clarify the rights and obligations of the taxpayers,communicate with the tax authorities in a timely manner with a high quality financial staff,to establish a good communication channel for tax enterprises.Proposal A group company to undertake tax planning according to law according to law,to improve the organizational structure design of corporate tax risk control and the tax audit system of enterprises.We should establish and improve the mechanism of tax risk prevention for the establishment of an enterprise tax risk warning mechanism,to prevent tax risks.