我國會計規(guī)范與稅收法規(guī)的所得稅會計差異及協(xié)調(diào)
本文關(guān)鍵詞:我國會計規(guī)范與稅收法規(guī)的所得稅會計差異及協(xié)調(diào) 出處:《山西財經(jīng)大學(xué)》2013年碩士論文 論文類型:學(xué)位論文
更多相關(guān)文章: 會計規(guī)范 稅收法規(guī) 所得稅會計 差異 協(xié)調(diào)
【摘要】:隨著社會經(jīng)濟的發(fā)展,我國經(jīng)濟體制也在不斷進行著改革,為適應(yīng)這種變化,會計規(guī)范與稅收法規(guī)也也在不斷調(diào)整、發(fā)展和完善。會計與稅收隸屬于經(jīng)濟學(xué)的兩個分支,所要達到的目標(biāo)不同,服務(wù)的對象和采用的手段各異,二者之間的差異是與生俱來、客觀存在的,因而作為調(diào)整會計事務(wù)關(guān)系的所得稅會計規(guī)范與調(diào)整稅收關(guān)系的稅收法律法規(guī)也不例外。現(xiàn)行會計準(zhǔn)則與所得稅法的頒布與實施在學(xué)界引起了巨大反響,實務(wù)過程中也產(chǎn)生了很大問題,這使得學(xué)者與實踐操作者對會計準(zhǔn)則與所得稅法之間的差異及協(xié)調(diào)問題開始思考。若二者之間的差異過大,不僅會造成大量的納稅調(diào)整事項,不利于使用者理解與掌握所得稅會計核算方法,而且增加了企業(yè)的納稅成本以及國家稅收機關(guān)的征稅成本,降低了會計信息質(zhì)量,不利于經(jīng)濟的發(fā)展。因此,分析所得稅會計規(guī)范與稅收法規(guī)之間存在的差異,研究二者之間的協(xié)調(diào)性具有十分重要的意義。 本文在國內(nèi)外學(xué)者的相關(guān)研究與成果的基礎(chǔ)上,綜合運用比較分析法、實證分析法和知識梳理法等研究方法,從會計規(guī)范與稅收法規(guī)二者的關(guān)系著手,首先對所得稅會計規(guī)范與稅收法規(guī)的相關(guān)概念進行理論界定,并介紹總結(jié)了世界范圍內(nèi)存在的幾種會稅模式以及我國會稅模式的演變過程。在此基礎(chǔ)上,通過對當(dāng)前我國所得稅會計規(guī)范與稅收法規(guī)之間的差異現(xiàn)狀進行研究與分析,并利用上市公司利潤表數(shù)據(jù)進行實證,證明了二者分離的客觀事實。隨后從環(huán)境因素、目標(biāo)、原則方面分析造成二者分離的原因,接著結(jié)合我國所得稅會計規(guī)范與稅收法規(guī)協(xié)調(diào)的現(xiàn)狀,論證二者協(xié)調(diào)的必要性,借鑒各國會稅模式的經(jīng)驗,從理論和實踐兩個方面說明二者協(xié)調(diào)的可行性。最后,從理論和業(yè)務(wù)層面提出相關(guān)建議和對策,提出“建立稅務(wù)會計體系”,使二者在調(diào)整業(yè)務(wù)關(guān)系的過程中,相互協(xié)調(diào),符合成本效益,遵循合理性、嚴(yán)謹性及可操作性原則,,從而解決因二者差異帶來的理論與業(yè)務(wù)實踐問題。
[Abstract]:With the development of social economy, the economic system of our country has been carrying on the reform, to adapt to this change, accounting standards and tax laws and regulations are also in constant adjustment, development and perfection of accounting and tax. The two branch belongs to economics, to achieve the goal of the different service object and uses the means of different, the difference between the two is inherent, objective existence, so as to adjust the accounting business income tax accounting standard and adjust the tax relationship between tax laws and regulations is no exception. The current accounting standards and income tax law promulgated and implemented in the academic community caused great repercussions in the process of practice greatly the problem, which makes the scholars and practice of the operator to start thinking about the difference between accounting standards and income tax law and coordination problems. If the difference between the two is too large, not only will cause a large number of tax adjustments, For users to understand and master the income tax accounting method, but also increase the tax cost of enterprise tax cost and tax organs, reduce the quality of accounting information, is not conducive to economic development. Therefore, analysis of the differences between the income tax accounting standards and tax laws and regulations has very important significance on the coordination between the two the.
Based on related research and achievement in this paper by scholars at home and abroad, using comparative analysis method, empirical analysis method and knowledge combing method, start with the relationship between accounting standards and tax laws and regulations of the two, the income tax accounting standards and tax laws and regulations of the relevant concepts and theoretical definition, introduced and summarized there are several worldwide tax mode and I Congressional tax evolution model. On this basis, the difference between the current income tax accounting standards and tax laws and regulations of the status of research and analysis, and use the profit statement of listed company data for empirical, objective facts proved that the two separated from then. Environmental factors, target, analyzes the causes of the two aspects of the principle of separation, then combined with the status of Chinese income tax accounting standards and tax laws and regulations coordination, demonstrates the necessity of the two coordination, Learn from the experience of thecountries will tax model from two aspects of theory and practice that the feasibility of the two coordinated. Finally, put forward relevant suggestions and countermeasures from the theory and business level, proposed the establishment of tax accounting system ", the two in the process of adjustment of the business relationship, mutual coordination, cost-effective, follow the rationality, rigor and operability principles, theory and practice so as to solve the problems caused by the difference between the two.
【學(xué)位授予單位】:山西財經(jīng)大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2013
【分類號】:F812.42;F810.6
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