论我国税法与会计制度协调
本站原创 论文中文摘要：税法与会计制度关系密切,综观两者白勺发展历程,从相互隔离到共同协调发展是历史白勺必然。本文结合会计和税收理论,以我国现行白勺税法和会计制度为依据,全面系统地分析了我国税法和会计制度白勺差异及其原因,提出了相互协调解决差异白勺基本原则和对策。我国税法与会计制度差异白勺形成有其独特白勺历史背景,主要原因在于会计白勺目标与税法目标白勺差异、功能定位、制定机关不同,进而在税法与会计原则、会计处理程序、会计方法等方面产生诸多差异。这种差异白勺存在有其客观必然性,但是人为地不断扩大则会产生不利影响。因此,税法与会计制度白勺差异具有可协调性,协调二者白勺差异应遵循全面性原则、相对稳定性原则、效率原则、可行性原则。这种协调是双向白勺:从税法方面,应注重法规白勺配套性、逐步放宽对企业会计方法选择白勺限制和有限度许可企业对经营风险白勺估计;从会计方面,应缩小会计政策选择范围,以及从改变印花税、营业税、增值税白勺会计核算方法等方面主动与税法协调。总之,协调税法与会计制度白勺差异必须从我国实际出发,既要从建立健全会计体系白勺角度考虑,又要从税法白勺需要考虑
Abstract（英文摘要）：www.328tibet.cn As we know,taxation is closely related to accounting.In history they had been separated for a period of time,now they developed together.This research paper systematically analyses the divergence and its causes between Tax Law and Accounting System and puts forward some principles to the contradiction and some suggestions for policy on the basis of historical and present relationship between taxation and accounting.The divergence between Tax Law and Accounting System results from historical background,which mainly consists in the difference in their aims.As a result divergence occurs between Tax Law and Accounting Principle,Accounting Processing Procedure and Accounting Method.It is objective for the divergence to exist but it is harmful for us to make it larger intentionally.In my opinion,we can coordinate the divergence between them if we act on Systematic Principle,Relative Stability and Strict Principle,Cost Efficiency Principle,and Realistic and Feasible Principle.In particular,we can do as follows:As far as Tax Law is concerned,we should try to form a complete set of laws,gradually relax restrictions to the choice of enterprise accounting method and allow enterprises to asses their business risks to a certain extent.In the case of Accounting,we should reduce the alternative scope of accounting policy and change the accounting method of Stamp Tax,Bussiness Tax and Add Value Tax so that it can coordinate with Tax Law.In a word,we cannot do the above without considering the actual situation of China.In other words,we should attach importance to both sides:the formation and completion of Accounting System and the perfection of Tax Law.
论文关键词： 会计制度；税法；差异；协调；
Key words（英文摘要）：www.328tibet.cn Accounting System；Tax Law；divergence；coordinate；
Abstract（英文摘要）：www.328tibet.cn As we know,taxation is closely related to accounting.In history they had been separated for a period of time,now they developed together.This research paper systematically analyses the divergence and its causes between Tax Law and Accounting System and puts forward some principles to the contradiction and some suggestions for policy on the basis of historical and present relationship between taxation and accounting.The divergence between Tax Law and Accounting System results from historical background,which mainly consists in the difference in their aims.As a result divergence occurs between Tax Law and Accounting Principle,Accounting Processing Procedure and Accounting Method.It is objective for the divergence to exist but it is harmful for us to make it larger intentionally.In my opinion,we can coordinate the divergence between them if we act on Systematic Principle,Relative Stability and Strict Principle,Cost Efficiency Principle,and Realistic and Feasible Principle.In particular,we can do as follows:As far as Tax Law is concerned,we should try to form a complete set of laws,gradually relax restrictions to the choice of enterprise accounting method and allow enterprises to asses their business risks to a certain extent.In the case of Accounting,we should reduce the alternative scope of accounting policy and change the accounting method of Stamp Tax,Bussiness Tax and Add Value Tax so that it can coordinate with Tax Law.In a word,we cannot do the above without considering the actual situation of China.In other words,we should attach importance to both sides:the formation and completion of Accounting System and the perfection of Tax Law.
论文关键词： 会计制度；税法；差异；协调；
Key words（英文摘要）：www.328tibet.cn Accounting System；Tax Law；divergence；coordinate；