【摘要】：伴隨《企業(yè)會(huì)計(jì)準(zhǔn)則》和《企業(yè)所得稅法》及其各自的解釋、公告、批復(fù)文件陸續(xù)出臺(tái),會(huì)計(jì)與稅法兩個(gè)體系下的內(nèi)容都在不斷修訂和豐富,進(jìn)而導(dǎo)致兩者的關(guān)系在本就"糾纏不清"的基礎(chǔ)上變得愈加紛繁復(fù)雜。文章通過(guò)實(shí)例分析,發(fā)現(xiàn)兩者的差異在不斷縮小,"相互趨同"的走勢(shì)明顯外化,建議規(guī)則制定部門(mén)加強(qiáng)會(huì)計(jì)與稅法體系間的協(xié)調(diào),在借鑒對(duì)方成熟做法的同時(shí)完善自身的"技術(shù)標(biāo)準(zhǔn)",最終提高社會(huì)整體效益。
[Abstract]:With the introduction of the Accounting Standards for Enterprises and the Enterprise income tax Law and their respective interpretations, public announcements and approval documents have been issued one after another, and the contents of the accounting and tax systems have been constantly revised and enriched. Thus, the relationship between the two has become more complicated on the basis of entanglement. Through the analysis of examples, it is found that the difference between the two is shrinking, and the trend of "convergence" is obviously externalized. It is suggested that the rule-making department should strengthen the coordination between accounting and tax law system. At the same time, improve their own "technical standards", and ultimately improve the overall social efficiency.
【作者單位】： 江西財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院;江西外語(yǔ)外貿(mào)職業(yè)學(xué)院;
【基金】：江西省研究生創(chuàng)新專(zhuān)項(xiàng)資金項(xiàng)目“產(chǎn)權(quán)性質(zhì)、公司治理結(jié)構(gòu)與稅收籌劃”(YC2016-B048)
【分類(lèi)號(hào)】：F719;F715.5

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 周朝陽(yáng);關(guān)于我國(guó)會(huì)計(jì)準(zhǔn)則若干問(wèn)題的探討[J];武漢理工大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2001年01期

2 葉莉君;袁莉;;各國(guó)會(huì)計(jì)準(zhǔn)則等效問(wèn)題研究及啟示[J];時(shí)代金融;2012年21期

3 彭丁;;國(guó)內(nèi)外會(huì)計(jì)信息質(zhì)量特征研究綜述[J];財(cái)會(huì)月刊;2008年32期

4 黃麗霞;;各國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際趨同及其啟示[J];財(cái)會(huì)月刊;2009年02期

5 高曉平;李亞琳;;我國(guó)小企業(yè)會(huì)計(jì)準(zhǔn)則實(shí)施現(xiàn)狀[J];合作經(jīng)濟(jì)與科技;2014年12期

6 薛恒敏;;公允價(jià)值計(jì)量準(zhǔn)則解析及其在債券市場(chǎng)的應(yīng)用[J];債券;2014年06期

7 張瑞梅;;小企業(yè)會(huì)計(jì)準(zhǔn)則下會(huì)計(jì)核算簡(jiǎn)化分析[J];合作經(jīng)濟(jì)與科技;2014年12期

8 ;財(cái)經(jīng)速遞[J];商業(yè)會(huì)計(jì);2014年09期

9 王雄;;長(zhǎng)期股權(quán)投資準(zhǔn)則的新特點(diǎn)與新思考[J];審計(jì)&理財(cái);2014年05期

10 ;[J];;年期

，

本文編號(hào)：2207479