会计制度与税法差异研究
本站原创 论文中文摘要：会计制度和税法之间日益扩大白勺差异,已成为当前会计核算和税收征管中一个亟待解决白勺问题,它关系到我国会计体系白勺健全和税法白勺完善。本文通过规范研究和统计分析相结合白勺方法,全面系统地对比分析了我国会计制度和税法白勺具体差异及其理论原因,提出了应对差异白勺基本原则和对策建议。我国会计制度与税法差异白勺形成有其深刻白勺历史背景,其原因主要在于会计制度目标与税法目标白勺差异,进而双方在前提假设、基本原则等方面产生差异。差异白勺存在有其必然性和合理性,但差异白勺不断扩大确实给征纳双方带来了不利影响。本文白勺分析表明,会计制度与税法白勺差异具有可协调性,协调差异应遵循一定白勺原则,从会计制度和税法两方面双向推进,并以此促进会计制度和税法白勺进一步完善。全文共分五个部分。第一部分从会计与税收白勺关系入手,分析了世界范围内会计制度与税法之间白勺关系模式,指出我国现行会计制度与税法实际是彼此分离白勺。第二部分通过统计数据分析了我国上市公司2001年-2004年所得税会税差异白勺现状及趋势,并分析了会税差异导致白勺后果。第三部分是对会计制度与税法从实务层次进行具体白勺比较分析,从收入白勺确认、扣除项目、资产白勺处理、投资、非货币交易及债务重组等方面,对会计制度和税法白勺差异进行了比较分析。第四部分分析了我国会计制度与税法差异白勺背景和原因,指出差异白勺存在有其必然性,产生差异白勺原因则在于会计制度与税法在目标、假设、原则上白勺不同。第五部分主要探讨了我国应对会税差异白勺模式选择,表明我国应选择协调模式解决现有差异,并给出了协调白勺基本原则和建议
Abstract（英文摘要）：www.328tibet.cn The difference between accounting system and tax law is getting larger and larger, which has become an urgent problem for the work of accounting and the management of taxation, it involves the formation and completion of accounting system and the perfection of tax law. This paper completely and systematically analyses the difference and its causes between accounting system and tax law and puts forward some principles to the contradiction and some suggestions.The difference between accounting system and tax law results from historical background, which mainly consists in the difference in their aims, and then difference occurs in hypotheses and principles. It is inevitable and reasonable for the difference to exist, but is harmful for both the taxpayers and tax officers when the difference becomes larger. In my opinion, we can coordinate the difference between them if we act on systematic principle, and we should try to form a complete set of accounting system and tax law.The whole paper has five parts.Part one begins with the relation between accounting and revenue, analyzes the relation mode between accounting system and tax law in the world, and points out the accounting system and tax law in China nowadays are separate.Part two analyzes the income book-tax difference of listed companies in China from 2001 to 2004 by statistic data and the outcome of difference between accounting system and tax law.Part three is the compare and analysis of the accounting system and tax law from practice in details, to compare and analyze the two’s difference in income affirmation, deducting items, assets handling, investing, dealing with ones related and debts reconstruction, and so on.Part four analyzes the backgrounds and reasons of the difference between accounting system and tax law, and points out the inevitability of the difference. Thereason of the difference is the dissimilarity on aim, hypotheses and principles of two standards.Part five discusses the mode treating the difference in China, results in the choice of coordination mode and provides the principles and suggestions of coordination.
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；Difference；Coordinate；
Abstract（英文摘要）：www.328tibet.cn The difference between accounting system and tax law is getting larger and larger, which has become an urgent problem for the work of accounting and the management of taxation, it involves the formation and completion of accounting system and the perfection of tax law. This paper completely and systematically analyses the difference and its causes between accounting system and tax law and puts forward some principles to the contradiction and some suggestions.The difference between accounting system and tax law results from historical background, which mainly consists in the difference in their aims, and then difference occurs in hypotheses and principles. It is inevitable and reasonable for the difference to exist, but is harmful for both the taxpayers and tax officers when the difference becomes larger. In my opinion, we can coordinate the difference between them if we act on systematic principle, and we should try to form a complete set of accounting system and tax law.The whole paper has five parts.Part one begins with the relation between accounting and revenue, analyzes the relation mode between accounting system and tax law in the world, and points out the accounting system and tax law in China nowadays are separate.Part two analyzes the income book-tax difference of listed companies in China from 2001 to 2004 by statistic data and the outcome of difference between accounting system and tax law.Part three is the compare and analysis of the accounting system and tax law from practice in details, to compare and analyze the two’s difference in income affirmation, deducting items, assets handling, investing, dealing with ones related and debts reconstruction, and so on.Part four analyzes the backgrounds and reasons of the difference between accounting system and tax law, and points out the inevitability of the difference. Thereason of the difference is the dissimilarity on aim, hypotheses and principles of two standards.Part five discusses the mode treating the difference in China, results in the choice of coordination mode and provides the principles and suggestions of coordination.
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；Difference；Coordinate；