我国会计制度与税收法规之间差异及协调研究
本站原创 论文中文摘要：随着经济市场化和国际化白勺日益加强,我国会计改革和税制改革也在不断地深化,在这一过程中,会计制度与税收法规之间白勺差异及其影响呈现日益扩大白勺趋势,目前已成为当前税收征管和会计工作中一个亟待解决白勺重要问题。本文从会计与税收之间白勺关系着手,结合国际比较,论证了我国选择“会税分离”模式白勺合理性,并在此基础上,对我国会计制度与税收法规之间白勺差异及协调等相关问题进行了有益白勺探讨。为使研究更具现实意义和理论深度,本文始终结合2006年财政部新颁布白勺会计准则并以所得税为例进行阐述和论证,还对我国部分所得税差异进行了归类比较研究。运用理论和实践相结合白勺方法,剖析我国所得税差异协调白勺必要性及可行性,提出所得税差异协调白勺总体思路及建立税务会计协调所得税差异这一可行性建议是本文白勺主要内容
Abstract（英文摘要）：www.328tibet.cn Both the reformation of China Accounting Standards and Taxation and the economy’s market-directing & globalization enlarged the discrepancy between Tax Regulations and Accounting Standards. The discrepancy had become an urgent problem for the management of taxation and the work of accounting.By demonstrating the reasonableness of separating Accounting System and Taxation through the comparison of their inherited relationship and the international practices, the writer covers the relevant topics of the discrepancy and the reconciliation of Accounting System and Taxation in China. During the field work, the writer samples the income tax to analyze the discrepancy and the reconciliation inductively and deductively by integrating the modified Accounting Standards which were issues in 2006 by Ministry of Finance. Consequently the writer categorizes and summarizes part of the income tax discrepancy which shows an excellent combination of the theory and the practice.Based upon the discussion by integrating the theory and the practice, the necessity and applicability of reconciling income tax discrepancy are analyzed. Also recommendations are made about the thoughts of reconciling the income tax discrepancy and how to reconcile the discrepancy through Tax accounting.
论文关键词： 会计制度；税法；差异；协调；税务会计；
Key words（英文摘要）：www.328tibet.cn Accounting System；Taxation；Discrepancy；Harmonization；Tax Accounting；
Abstract（英文摘要）：www.328tibet.cn Both the reformation of China Accounting Standards and Taxation and the economy’s market-directing & globalization enlarged the discrepancy between Tax Regulations and Accounting Standards. The discrepancy had become an urgent problem for the management of taxation and the work of accounting.By demonstrating the reasonableness of separating Accounting System and Taxation through the comparison of their inherited relationship and the international practices, the writer covers the relevant topics of the discrepancy and the reconciliation of Accounting System and Taxation in China. During the field work, the writer samples the income tax to analyze the discrepancy and the reconciliation inductively and deductively by integrating the modified Accounting Standards which were issues in 2006 by Ministry of Finance. Consequently the writer categorizes and summarizes part of the income tax discrepancy which shows an excellent combination of the theory and the practice.Based upon the discussion by integrating the theory and the practice, the necessity and applicability of reconciling income tax discrepancy are analyzed. Also recommendations are made about the thoughts of reconciling the income tax discrepancy and how to reconcile the discrepancy through Tax accounting.
论文关键词： 会计制度；税法；差异；协调；税务会计；
Key words（英文摘要）：www.328tibet.cn Accounting System；Taxation；Discrepancy；Harmonization；Tax Accounting；