Dissertation > Excellent graduate degree dissertation topics show

Differences between Accounting Profit and Taxable Income on the Revenue Impact of Regulation

Author: WeiZuo
Tutor: QiuYuLian
School: Wuhan University of Science and Technology
Course: Accounting
Keywords: Contemporary Difference Deferred Income Tax Assets Deferred Income Tax Liabilities Tax Regulation
CLC: F812.42
Type: Master's thesis
Year: 2010
Downloads: 389
Quote: 1
Read: Download Dissertation

Abstract


Taxation is the major part of national income. It is also the foundation of various public and economic infrastructure projects. Therefore ensure effective taxation is of great importance. With rapid development of economy, our country’s tax regulation is developing quickly. However, with the accelerated internationalization of our accounting system, the new Accounting Principles is becoming more and more converged to international standards, which affects tax regulation. In particular, the implementation of new Income Tax principles introduced Contemporary Difference, which converted the calculation of Income Tax from Income Statement to Balance Sheet. As a result, the new principles also led to Deferred Income Tax Assets and Deferred Income Tax Liabilities, both influenced companies’financial situations and raised new challenges for tax regulation. Therefore, it is necessary for us to further study tax regulation under new Accounting Principles and make contributions to the development of national income.By focusing on accounting profit and taxable income, this article analyzes basic theories of Deferred Income Tax Assets and Deferred Income Tax Liabilities, based on which pointing out weaknesses in current tax regulation system. Besides with empirical study, this article put forward pieces of advice to improve the regulation system.This article is composed of six chapters: Chapter one is an introduction of my study backgrounds and significances. With previous research results at home and abroad, this chapter presents the general framework.Chapter two is discussed theories of both Deferred Income Tax Assets and Deferred Income Tax Liabilities, and analyzes types of Contemporary Difference and their influences on tax regulation.Chapter three is pointed out loopholes and deficiencies in our tax regulation system.Chapter four is studied effects of Contemporary Difference on a particular company’s financial condition by empirical analysis.Chapter five is put forward advice on tax regulation system based on results from the empirical analysis.Chapter six makes a conclusion of the whole article and indicates its deficiencies for future study.This article is a result of many previous professional studies in the field of Contemporary Difference, from which I generates my own understanding of our country’s tax regulation system. I sincerely hope this article will bring positive effects on improving our country’s regulation system building.

Related Dissertations

  1. The Theory That National Government Charges Western Market Economy is Analysed and Drawn Lessons,F812.4
  2. Tax Regulation of regional economic development,F812.42
  3. Tax System of Ideological and Political Education Against Corruption,F812.42
  4. The Construction of Chinese Tax Legal System,F812.42
  5. The Research on Tax Problems of the Securitization of Credit Assets in China,D922.22;F812.42
  6. The Analysis of the Feasibility of China’s Security Tax and the Research on Designing Factors of Security Tax System,F812.42
  7. Tax policy to promote China 's service industry,F812.42
  8. On the Risk Models with Tax,F812.42
  9. A Study on Tax Auditing Model Based on Naive Bayesian Classification Method,F812.42
  10. Study on the System of Pollution Tax of Our Country,F812.42
  11. Study on Legal System of Advance Pricing Arrangement,F812.42
  12. On the Formulation of Isolated Enviromental Taxation System Under the Strategy of Sustainable Development,F812.42
  13. Performance management issues in the county land tax system work,F812.42
  14. The Design and Implementation of the management system for online tax filing,F812.42
  15. New rural pension insurance financing research,F812.42
  16. Colonized Northeast of the Tax Systems to Search Analyze (1931-1945 Years),F812.42
  17. Study on the Land Tax System of Resource Conservation,F812.42
  18. The Research of Unification Urban and Rutal Land Taxation,F812.42
  19. Current Situation and Countermeasures of the the Xi'an local tax sources of revenue management,F812.42
  20. Study on the Tax Culture Construction,F812.42
  21. The Study of the Tax Sources Control,F812.42
  22. Study on Tax Collection Efficiency of Xinyu City,F812.42

CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
© 2012 www.DissertationTopic.Net  Mobile