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1、會計(jì)制度與稅法差異的比較分析與協(xié)調(diào)摘要隨著我國經(jīng)濟(jì)市場化和國際化的日益加強(qiáng),會計(jì)改革和稅制改革也在不斷地深化,在這一過程中,基于會計(jì)準(zhǔn)則的財(cái)務(wù)會計(jì)與基于稅法的稅務(wù)會計(jì)之間的差異呈現(xiàn)日益擴(kuò)大的趨勢。但會計(jì)制度和稅法由于歷史及現(xiàn)實(shí)的原因要求兩者有機(jī)協(xié)調(diào)。建立納稅影響下的會計(jì)運(yùn)行機(jī)制,既能保證會計(jì)原則的有效性,又能做到稅務(wù)處理的合理性。2007年新《企業(yè)會計(jì)準(zhǔn)則》的實(shí)施和2008年新《企業(yè)所得稅法》的實(shí)施使得財(cái)務(wù)會計(jì)與稅務(wù)會計(jì)確認(rèn)、計(jì)量方面出現(xiàn)新的差異。在此制度背景下,本文旨在通過研究目前我國財(cái)務(wù)會計(jì)與
2、稅務(wù)會計(jì)確認(rèn)、計(jì)量的差異,分析造成兩者差異的深層次原因,揭示兩者差異協(xié)調(diào)的可行性,并且從制度層面和業(yè)務(wù)層面上探求協(xié)調(diào)的可行思路。文章在總結(jié)國內(nèi)外學(xué)者對此問題研究成果的基礎(chǔ)上,主要從以下幾方面對該問題進(jìn)行了研究和論述:首先,從財(cái)務(wù)會計(jì)與稅務(wù)會計(jì)確認(rèn)、計(jì)量的差異根源入手,側(cè)重從目標(biāo)與原則兩方面,對財(cái)務(wù)會計(jì)與稅務(wù)會計(jì)確認(rèn)、計(jì)量的差異進(jìn)行論述。其次,闡述了財(cái)務(wù)會計(jì)與稅務(wù)會計(jì)確認(rèn)、計(jì)量的相關(guān)理論,為進(jìn)一步分析兩者確認(rèn)、計(jì)量的差異奠定基礎(chǔ)。然后,詳細(xì)闡明了財(cái)務(wù)會計(jì)與稅務(wù)會計(jì)具體交易事項(xiàng)在確認(rèn)、計(jì)量方面存在的差
3、異。最后,在綜合上述分析、比較的基礎(chǔ)上,提出了協(xié)調(diào)財(cái)務(wù)會計(jì)與稅務(wù)會計(jì)確認(rèn)、計(jì)量的思路。關(guān)鍵詞:會計(jì)制度,稅法,差異,協(xié)調(diào)TheAnalysisandCoordinationinthedifferencebetweenAccountingSystemandTaxABSTRACTWiththemercerizationoftheeconomyandtheincreasinginternationalization,China’saccountingreformandtaxreformhasbeento
4、deepen.Inthisprocess,thedifferencebetweenfinancialaccountingandtaxaccountingbecomesbiggerandbigger.TheenforcementofAccountingStandardsforBusinessEnterprisesandEnterpriseIncomeTaxLawmakethenewdifferenceappear.Inthebackgroundofsuchanewsystemagainst,byst
5、udyingthedifferencesofrecognizedandmeasurementbetweenfinancialaccountingandtaxaccounting,insearchoftheprimaryreasons.Thenrevealthefeasibilityofharmonizing.Attheconclusionofdomesticandforeignscholarsonthisissueonthebasisofresearchresults,Articlemainlyf
6、romthefollowingaspectstostudiedanddiscussed.First,researchonthereasonwhytherearesomanydifferencesbetweenfinancialaccountingandtaxaccounting.Therearetwomainlyaspects:goalandprinciple.Next,thepaperanalysesrelatedtheoryonrecognizedandmeasurement.Expounde
7、dthebasicpremise,elements,recognizedandmeasurementandlaythefoundationfornextIntroduction.Then,makeadetailedintroductionaboutthedifferenceofspecificbusiness.Finally,putforwardthemethodhowtoharmonizethedifferences.Thereareinevitabilityofseparation.Theke
8、ypointisgraspingthe“degree”.Wecanstrengthenthecoordinationfromtwoaspects:systemconstructionandbusinessprocessing.Makethem“moderateseparationandharmonizedeveloping”.KEYWORDS:accountingsystem,tax,difference,coordination目錄1會計(jì)制度與稅法的現(xiàn)狀分析12國內(nèi)外相關(guān)文獻(xiàn)綜述