analysis of tax accounting and financial accounting separation of network（分析稅務(wù)會計(jì)與財(cái)務(wù)會計(jì)分離的網(wǎng)絡(luò)）

analysis of tax accounting and financial accounting separation of network（分析稅務(wù)會計(jì)與財(cái)務(wù)會計(jì)分離的網(wǎng)絡(luò)）

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時間：2018-04-01

analysis of tax accounting and financial accounting separation of network（分析稅務(wù)會計(jì)與財(cái)務(wù)會計(jì)分離的網(wǎng)絡(luò)）_第1頁
analysis of tax accounting and financial accounting separation of network（分析稅務(wù)會計(jì)與財(cái)務(wù)會計(jì)分離的網(wǎng)絡(luò)）_第2頁
analysis of tax accounting and financial accounting separation of network（分析稅務(wù)會計(jì)與財(cái)務(wù)會計(jì)分離的網(wǎng)絡(luò)）_第3頁
analysis of tax accounting and financial accounting separation of network（分析稅務(wù)會計(jì)與財(cái)務(wù)會計(jì)分離的網(wǎng)絡(luò)）_第4頁
analysis of tax accounting and financial accounting separation of network（分析稅務(wù)會計(jì)與財(cái)務(wù)會計(jì)分離的網(wǎng)絡(luò)）_第5頁
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1、AnalysisoftaxaccountingandfinancialaccountingseparationofnetworkWritepapersNet:[Abstract]:Inrecentyears,thedeepeningofChina’saccountingreformandthe‘AccountingStandardsforEnterprises>>and<<PRCEnterpriseIncomeTaxProvisional>>announcementandimplementation

2、oftheaccountingtreatmentofincometaxgraduallycauseofattention.Inviewofourtaxsystembecomesmorecomplete,morestringenttaxadministration,thecalculationrequiresmoreandmorerefined.Theimplementationoftaxaccountingandfinancialaccountingseparationisanecessaryrequirement.[Keywords

3、]:separationofdifferentreasonsforcontactFirst,thereasonsforseparation1targetdifferenttaxandaccountinggoals.Thattheobjectivesoffinancialaccountingistoprovideusersofaccountinginformationcanbereal,objectiveandfairreflectionofthefinancialpositionandoperatingresults,financia

4、lreporting,taxaccountingobjectiveistoensurethat13revenue,toregulatetheeconomyandfairsocialdistribution.twodifferentobjectives,thiswillbringtheaccountingincomeandtaxableincometobemateriallydifferent,andthattryingtonarrowthedifferencesbetweenthetwoefforts,itisimpossibleto

5、succeed.Fromtheabovearguments,wecansee,‘separation‘theoryisbasedonaccountingobjectivesandcoordinationofnon-taxrevenuetargetfortheassumedconditions.(2)financialaccountingandtaxaccountingofthelegalbasisforthedifferent,theformerisbasedonaccountingstandards,whichisthenation

6、altaxlaws.Bothbecauseaccordingtodifferent,sothescopeofitsrevenuerecognitionandconfirmationatdifferenttimes,resultingintheaccountingincomeandtaxableincomeweresignificantdifferencesfortheseparateaccountingandreflectthisdifference,taxaccountingandfinancialaccountingshouldb

7、eseparated.3taxandfinancialaccountingprinciplesinaccountingforthedifference.Forfinancialaccountingstatementspresentfairlythefinancialpositionand13operatingresults,allowingenterprisesincertaincases,incomeandexpensesforareasonableestimate,whilethetaxlawtoprotectthetaxreve

8、nuetofacilitatethecollectionandmanagement,thegeneraldoesnotallowcorporateestimatedincomeandexpenses.Second,the

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