会计与税法差异与协调
本站原创 论文中文摘要：目前,我国施行白勺会计准则、会计制度与税收法规之间在经济事项白勺确认、计量及操作方法白勺选择方面存在着广泛白勺差异,这种差异白勺存在已经导致部分企业暗中实施偷漏税行为,并将继续提高企业会计核算成本和征纳税双方遵从税法白勺成本。为此,迫切需要从理论层面进行研究,寻求适当白勺对策,以解决差异在实务领域中存在白勺问题,这是本文立意白勺宗旨。本文在借鉴国内外研究成果白勺基础上,结合我国白勺实际情况,主要运用定性分析白勺方法,通过建立“环境决定模式——模式决定目标——目标决定差异”白勺差异成因分析链条,指出环境因素是导致差异产生白勺根本原因,会计与税法白勺目白勺、基本前提、遵循原则不同是差异存在白勺直接原因,总结了会计与税法之间出现差异白勺内在合理性与必然性,并提出了建立自上而下白勺协调机制是当前促进二者适度和谐白勺主要措施
Abstract（英文摘要）：www.328tibet.cn In the environment of market economy, accounting and tax law he different objectives and the discrepancy between them remains an inevitable trend. The discrepancy existing between accounting and tax law brings staff within both domains a lot of obsession. However, the most direct result is that it leads to the synchronous ascension of accounting cost and tax administration cost, and also the taxpayers’negative effect of tax dodging and tax evasion on this occasion. As the market economy system is being progressively perfected and the phase of world integration is speeding up, the accounting norm, accounting institution and tax code system is fusing with the world and the discrepancy between accounting and tax law is increasingly distinct. Many of the discrepancies are complex and hard to be distinguished, and the adjusting process is fussy enough to make the actual practices face contradiction and bepuzzlement. Thus, to envisage the discrepancy between accounting and tax law and coordinate it scientifically and soundly is a meaningful task set in front of us. The retrospection of the research results academicians he achieved both here and abroad shows that the study on the inevitability of the discrepancy between accounting and tax law has mostly analyzed the discrepancy of their objectives, but not worked over the further question what made the discrepancy of their objectives. This article adopts the qualitative analysis method and takes apart the deep reason from the angle of economic environment background why the discrepancy exist, and at the same time clarifies that the economic environment is the answer, and then proposes that to set up a coordinating system from top to bottom is the chief measure to promote the moderate harmony between accounting and tax law. The existing of discrepancy between accounting and tax law and also the magnitude of the discrepancy lie on the convergence and deviation degree of the financial accounting and tax law objective one country pursued, and the convergence degree of the two is decided by the accounting pattern the country adopted. Certainly, the selection of one country’s accounting pattern is affected by the combined action of a good many of factors like law system, economic development level, corporation capital sources, tax system, relation of politics and economics, inflation, education level and geographic condition. However, the external economic environment, which encompasses the degree of the general adoption of the market principle, law background, enterprise institution and capital source, has the decisive function. All these factors work together to establish the service object of accounting and at the same time restrict the run of accounting’s objective. Therefore, environment determines pattern, pattern determines objectives and then objectives determines discrepancies, thus, the chain of the cause of formation comes into being. First, the shunting of economic system is the reason why the discrepancy between accounting and tax law appears. On the one hand, the establishment of market economic system results in the ultimate change of the taxation’s status in government financial revenue. Under the planned economy pattern, government carries the policy of uniform receipts and expenditure, and the main source of financial revenue is the margin corporation turned in, here, the tax’s status within the financial revenue is insignificant, and that under the market economy pattern, corporations need to manage business on their own, assume sole responsibility for its profits or losses, self discipline and develop on their own, and the country should levy tax on corporations in the form of law, and the main origin of financial revenue is tax revenue. On the other hand, the establishment of market economy leads to the ultimate change of accounting’s objective and the separation with the objective of tax law. The objective of tax law is to satiy the society’s communal demand and actualize the nation and government’s function. The accounting objective under planned economy is ‘law-applied view’which means the high accord of the accounting and tax law’s objectives, and that under the market economy condition, the objective of accounting is ‘square deal view’which means to reflect and administrate the economic organizations’economic activities, process and results, and then provide the organization-related parties with useful information for decision making. From the unification of accounting and tax law’s objectives to the separation3status, the appearance of discrepancy is inevitable. Secondly, from the law background’s point of view, the tranormation of the legislation procedure is the critical reason to promote the separation of accounting objective and tax law objective. Since our law belongs to the continental law system, accounting behior and tax levying and administrating are both regulated through the government or the legislation institutions authorized by government, and both the objectives reflect the state’s will and thus may harmonize from the macro point of view. However, since the shunting of our economic pattern, what the market operation system requires is that corporation should be the focus and thus the configuration of property right changed profoundly, the proprietorship and managerial authority set apart, the subject of investment pluralized, the assignment of interest polygonized, and the background of market economy requires to satiy the demand of the many parties of corporation on the highness of legislation. Therefore, our legislation procedure was reformed correspondingly, during which the constituting of accounting code should solicit ideas from the whole society firstly, and then seek ideas actively from corporations and related interest group, and finally be published and carried into execution after reiterative amendment, which incarnates the accounting tenet of giving attention to all the nation, corporation and relative interest group. This shows distinct discrepancy against the forceful implementation of tax law, and thus the existing of discrepancy between accounting and tax law is the certain outcome. Again, the separation of accounting objective and tax law objective is the fundamental demand of establishing modern corporation system. Modern corporation system is the basic goal of our corporation system reformation. And the its fundamental requests are: the perspicuity of property and rights, the healthiness of juridical person system, the separation of government and corporation’s responsibility, the agility of operation system and the scientificity and normality of management. From this point of view to treat accounting problem, it is just a interest measuring problem to some extent, and to be specific, it is referred to the assignment of interest within parties related to corporations. In order to ensure the equity and the unbiasedness ofthe accounting measurement and the assignment of interest, and guarantee the ooth process of operation activities, accounting need to regulate and restrict the corporation activities, whereas the tax law is only constituted to be in for of the country and government’s tax levying and the satiaction of the society’s communal demands. Finally, the existence of capital market is one of the critical factors that conditions accounting objective. Where the corporation’s capital comes from determines who need to comprehend the corporation’s economic activities and where the accounting objective aims at. The operation fund of our corporations mainly comes from the country, capital market and other corporations and individuals. The pluralized financing manner determines that accounting should insist on ‘square deal view ‘, provide useful information for decision-making, consider multi-party interest and keep distance between tax law. In conclusion, the present market economy environment of our country determines the separation of accounting and tax law objectives, and this discrepancy between them is the one between the operation technique of the two big systems by enclosing each of their own aim. On how to deal with the discrepancy between accounting and tax law, there are two kinds of view: one is to establish independent tax accounting theory; the second is to coordinate the existed discrepancy. Considering our present circumstance, this article points out that we he not already the qualification of the independence of tax accounting, and we should set up a set of coordinating system from micro to macro, and from top to bottom, which includes that government constitutes related policy and regulations from the macro lay and the relative sections should strengthen the cultivation for the accounting and taxation staff’s operation skill. Professional institutions like accounting companies should increase the strength of supervising and checking and then actualize the moderate harmony between accounting and tax law through the collective effort of all the social lays.
论文关键词： 会计；税法；差异；协调；
Abstract（英文摘要）：www.328tibet.cn In the environment of market economy, accounting and tax law he different objectives and the discrepancy between them remains an inevitable trend. The discrepancy existing between accounting and tax law brings staff within both domains a lot of obsession. However, the most direct result is that it leads to the synchronous ascension of accounting cost and tax administration cost, and also the taxpayers’negative effect of tax dodging and tax evasion on this occasion. As the market economy system is being progressively perfected and the phase of world integration is speeding up, the accounting norm, accounting institution and tax code system is fusing with the world and the discrepancy between accounting and tax law is increasingly distinct. Many of the discrepancies are complex and hard to be distinguished, and the adjusting process is fussy enough to make the actual practices face contradiction and bepuzzlement. Thus, to envisage the discrepancy between accounting and tax law and coordinate it scientifically and soundly is a meaningful task set in front of us. The retrospection of the research results academicians he achieved both here and abroad shows that the study on the inevitability of the discrepancy between accounting and tax law has mostly analyzed the discrepancy of their objectives, but not worked over the further question what made the discrepancy of their objectives. This article adopts the qualitative analysis method and takes apart the deep reason from the angle of economic environment background why the discrepancy exist, and at the same time clarifies that the economic environment is the answer, and then proposes that to set up a coordinating system from top to bottom is the chief measure to promote the moderate harmony between accounting and tax law. The existing of discrepancy between accounting and tax law and also the magnitude of the discrepancy lie on the convergence and deviation degree of the financial accounting and tax law objective one country pursued, and the convergence degree of the two is decided by the accounting pattern the country adopted. Certainly, the selection of one country’s accounting pattern is affected by the combined action of a good many of factors like law system, economic development level, corporation capital sources, tax system, relation of politics and economics, inflation, education level and geographic condition. However, the external economic environment, which encompasses the degree of the general adoption of the market principle, law background, enterprise institution and capital source, has the decisive function. All these factors work together to establish the service object of accounting and at the same time restrict the run of accounting’s objective. Therefore, environment determines pattern, pattern determines objectives and then objectives determines discrepancies, thus, the chain of the cause of formation comes into being. First, the shunting of economic system is the reason why the discrepancy between accounting and tax law appears. On the one hand, the establishment of market economic system results in the ultimate change of the taxation’s status in government financial revenue. Under the planned economy pattern, government carries the policy of uniform receipts and expenditure, and the main source of financial revenue is the margin corporation turned in, here, the tax’s status within the financial revenue is insignificant, and that under the market economy pattern, corporations need to manage business on their own, assume sole responsibility for its profits or losses, self discipline and develop on their own, and the country should levy tax on corporations in the form of law, and the main origin of financial revenue is tax revenue. On the other hand, the establishment of market economy leads to the ultimate change of accounting’s objective and the separation with the objective of tax law. The objective of tax law is to satiy the society’s communal demand and actualize the nation and government’s function. The accounting objective under planned economy is ‘law-applied view’which means the high accord of the accounting and tax law’s objectives, and that under the market economy condition, the objective of accounting is ‘square deal view’which means to reflect and administrate the economic organizations’economic activities, process and results, and then provide the organization-related parties with useful information for decision making. From the unification of accounting and tax law’s objectives to the separation3status, the appearance of discrepancy is inevitable. Secondly, from the law background’s point of view, the tranormation of the legislation procedure is the critical reason to promote the separation of accounting objective and tax law objective. Since our law belongs to the continental law system, accounting behior and tax levying and administrating are both regulated through the government or the legislation institutions authorized by government, and both the objectives reflect the state’s will and thus may harmonize from the macro point of view. However, since the shunting of our economic pattern, what the market operation system requires is that corporation should be the focus and thus the configuration of property right changed profoundly, the proprietorship and managerial authority set apart, the subject of investment pluralized, the assignment of interest polygonized, and the background of market economy requires to satiy the demand of the many parties of corporation on the highness of legislation. Therefore, our legislation procedure was reformed correspondingly, during which the constituting of accounting code should solicit ideas from the whole society firstly, and then seek ideas actively from corporations and related interest group, and finally be published and carried into execution after reiterative amendment, which incarnates the accounting tenet of giving attention to all the nation, corporation and relative interest group. This shows distinct discrepancy against the forceful implementation of tax law, and thus the existing of discrepancy between accounting and tax law is the certain outcome. Again, the separation of accounting objective and tax law objective is the fundamental demand of establishing modern corporation system. Modern corporation system is the basic goal of our corporation system reformation. And the its fundamental requests are: the perspicuity of property and rights, the healthiness of juridical person system, the separation of government and corporation’s responsibility, the agility of operation system and the scientificity and normality of management. From this point of view to treat accounting problem, it is just a interest measuring problem to some extent, and to be specific, it is referred to the assignment of interest within parties related to corporations. In order to ensure the equity and the unbiasedness ofthe accounting measurement and the assignment of interest, and guarantee the ooth process of operation activities, accounting need to regulate and restrict the corporation activities, whereas the tax law is only constituted to be in for of the country and government’s tax levying and the satiaction of the society’s communal demands. Finally, the existence of capital market is one of the critical factors that conditions accounting objective. Where the corporation’s capital comes from determines who need to comprehend the corporation’s economic activities and where the accounting objective aims at. The operation fund of our corporations mainly comes from the country, capital market and other corporations and individuals. The pluralized financing manner determines that accounting should insist on ‘square deal view ‘, provide useful information for decision-making, consider multi-party interest and keep distance between tax law. In conclusion, the present market economy environment of our country determines the separation of accounting and tax law objectives, and this discrepancy between them is the one between the operation technique of the two big systems by enclosing each of their own aim. On how to deal with the discrepancy between accounting and tax law, there are two kinds of view: one is to establish independent tax accounting theory; the second is to coordinate the existed discrepancy. Considering our present circumstance, this article points out that we he not already the qualification of the independence of tax accounting, and we should set up a set of coordinating system from micro to macro, and from top to bottom, which includes that government constitutes related policy and regulations from the macro lay and the relative sections should strengthen the cultivation for the accounting and taxation staff’s operation skill. Professional institutions like accounting companies should increase the strength of supervising and checking and then actualize the moderate harmony between accounting and tax law through the collective effort of all the social lays.
论文关键词： 会计；税法；差异；协调；