摘要
我国新会计制度与税收法规双轨运行,随着会计制度改革的深化,二者的差异和矛盾也日益扩大,必然会增加纳税人遵从税法、会计制度的成本,加大广大财会人员和税务工作者理解执行具体政策规定的难度。然而,税法与会计制度的差异具有可协调性,寻找两者的衔接点和有效的协调方式,是降低企业会计核算成本,保证国家税收的有效路径。
At present the new accounting system operates along with the taxation statutes, but with the deepening of the reform of accounting system, the gap between them will be widened. As a result, the cost for complying with taxation statutes and accounting system. In addition, it will be harder for accountants and taxation affair workers to understand and carry out the specific statutes. Fortunately, the difference between the new accounting system and the taxation statutes can be coordinated. Finding the joint point between them and effective way of coordinating will be the key to reduce business accounting cost and guarantee that government taxation will be accomplisbed.
出处
《陕西省行政学院陕西省经济管理干部学院学报》
2006年第3期103-105,共3页
Journal of Shaanxi Administration School and Shaanxi Economic Management School
基金
2005年度西安市会计学会科研课题:新会计制度执行中存在的问题及改进建议第四部分(2005.1-2)
关键词
会计制度
税收法规
差异
协调
accounting system
taxation statutes
difference
coordination
