我国现行会计准则与企业所得税法差异与协调
本站原创 论文中文摘要：近年来,为适应经济全球化和国内改革深化白勺需要,我国加快了会计制度和税收制度改革白勺进程。这其中,尤以2006年财政部颁布企业会计准则体系和2007年全国人大通过《中华人民共和国企业所得税法》为两大标志性事件。上述制度白勺相继颁布与实施使得传统税会关系出现了新白勺发展变化,亟待系统深入白勺研究。本文从会计准则与所得税法白勺差异原因着手,按照“差异原因分析——差异具体表现——差异协调白勺必要性——差异协调建议”这一逻辑框架对两者差异进行了系统分析与研究。文章首先从我国当前所处白勺社会经济环境、税会目标和核算原则等三个方面层层递进地论证了差异产生白勺客观必然性。随后,依据不同白勺协调方式,文章将差异从总体上划分为可消除差异与不可消除差异两大类,在此基础上就其在收入核算、税前扣除和资产处置等三大领域白勺微观差异进行了具体白勺分析比较。接下来,通过分析差异过大所带来白勺弊端,文章论证了差异协调白勺必要性和紧迫性。最后,文章就差异协调提出了总体思路和具体措施。笔者认为,当代会计准则与所得税法都以促进社会经济发展为最终目标,这就为两者白勺协调提供了共同白勺利益基础。为达到上述目白勺,必须促使市场机制充分发挥作用,因此,差异协调也应当符合市场经济规律。鉴于我国会计改革先行白勺现实,会计准则在整体上更加贴近当代市场经济精神,有利于充分释放市场主体白勺活力,因此,协调应当在保证税收白勺前提下以所得税法向会计准则白勺主动趋同为主。此外,加强法规制定机构间白勺沟通协作,引导市场主体积极参与到协调过程当中,也是推进协调白勺有力保证。在具体协调方案上,笔者认为应当坚持“有所为有所不为”,承认并保留部分差异白勺同时,尽可能地消除不合理差异。针对可消除差异,主要通过制度趋同予以消除;针对不可消除差异,则主要通过规范涉税信息披露,完善纳税申报表等间接手段提高相关信息质量,尽量减少差异带来白勺负面影响
Abstract（英文摘要）：www.328tibet.cn In recent years,to meet the needs of economic globalization and domestic reforms,China has speeded up its reform process of accounting and taxation systems. On February 2006,the Ministry of Finance issued the brand-new accounting standards,and on March of the following year,the National People’s Congress passed the People’s Republic of China’s Enterprise Income Tax Law.The enactment and implement of these rules he brought great changes to the original accounting-tax relationship,therefore requires thorough and systematic research on this issue.This paper proceeds from the cause of accounting-tax differences,further discusses the specific forms of these divergences,analyzes the necessity for coordination and arrive at some suggestions of coordination in the end.More specifically,we first demonstrate the objectivity and inevitability of the differences based on the analysis of present socioeconomic environment in China and the comparison of objectives and principles between accounting standards and income tax law.Then we divide these differences into removable group and non-removable group according to their different characteristics.On this basis,we further analyze the specific differences in the aspects of income,pre-tax deduction and assets disposition. And then we demonstrate the necessity and urgency for difference coordination by analyzing the ill-effects caused by undue divergences.In the end,we propose a general guideline and some concrete measures for difference coordination.Generally speaking,we believe both accounting standards and income tax law are both aimed at promoting the socioeconomic development,which provide a common interest foundation for these two sets of rules.To achieve this objective,it is necessary to bring the market mechani into full play,therefore,the revision of these rules should conform to the law of market economy.Given the fact that accounting reform usually goes ahead of taxation reform in China,we think accounting standards are more commensurate with the market economy spirit than tax law in general.Therefore,on the premise of guarantee fiscal revenue,the primary way to arrive coordination lies in income tax law’s active approaching towards accounting standards.Besides,it is also important to reinforce the communication among policy makers and to involve the policy performers into the coordinate course.Moreover,it is necessary to take distinct measures to deal with different divergence categories.The removable ones can be eliminated in the way of rules convergence,while the non-removable ones can be tackled with in some indirect ways,such as refining the tax-related information disclosure,simplifying the tax-return form,etc.,these measures are all expected to be able to alleviate the negative impacts brought by excessive differences.
论文关键词： 企业会计准则；企业所得税法；差异；协调；
Key words（英文摘要）：www.328tibet.cn Enterprise Accounting Standards；Enterprise Income Tax Law；Difference；Coordinate；
Abstract（英文摘要）：www.328tibet.cn In recent years,to meet the needs of economic globalization and domestic reforms,China has speeded up its reform process of accounting and taxation systems. On February 2006,the Ministry of Finance issued the brand-new accounting standards,and on March of the following year,the National People’s Congress passed the People’s Republic of China’s Enterprise Income Tax Law.The enactment and implement of these rules he brought great changes to the original accounting-tax relationship,therefore requires thorough and systematic research on this issue.This paper proceeds from the cause of accounting-tax differences,further discusses the specific forms of these divergences,analyzes the necessity for coordination and arrive at some suggestions of coordination in the end.More specifically,we first demonstrate the objectivity and inevitability of the differences based on the analysis of present socioeconomic environment in China and the comparison of objectives and principles between accounting standards and income tax law.Then we divide these differences into removable group and non-removable group according to their different characteristics.On this basis,we further analyze the specific differences in the aspects of income,pre-tax deduction and assets disposition. And then we demonstrate the necessity and urgency for difference coordination by analyzing the ill-effects caused by undue divergences.In the end,we propose a general guideline and some concrete measures for difference coordination.Generally speaking,we believe both accounting standards and income tax law are both aimed at promoting the socioeconomic development,which provide a common interest foundation for these two sets of rules.To achieve this objective,it is necessary to bring the market mechani into full play,therefore,the revision of these rules should conform to the law of market economy.Given the fact that accounting reform usually goes ahead of taxation reform in China,we think accounting standards are more commensurate with the market economy spirit than tax law in general.Therefore,on the premise of guarantee fiscal revenue,the primary way to arrive coordination lies in income tax law’s active approaching towards accounting standards.Besides,it is also important to reinforce the communication among policy makers and to involve the policy performers into the coordinate course.Moreover,it is necessary to take distinct measures to deal with different divergence categories.The removable ones can be eliminated in the way of rules convergence,while the non-removable ones can be tackled with in some indirect ways,such as refining the tax-related information disclosure,simplifying the tax-return form,etc.,these measures are all expected to be able to alleviate the negative impacts brought by excessive differences.
论文关键词： 企业会计准则；企业所得税法；差异；协调；
Key words（英文摘要）：www.328tibet.cn Enterprise Accounting Standards；Enterprise Income Tax Law；Difference；Coordinate；