摘要
经济体制改革的深入和市场经济的发展,促使税法制度与会计制度不断改革,并导致二者进一步分离。从中国税、会分离的现状出发,结合会计和税法相关理论,以中国现行的税法和会计制度、准则为依据,在探讨税法与会计差异的必然性和理论成因的基础上,从收入确认和费用扣除方面,全面、系统地分析了中国税法和会计的实务操作差异。关于如何处理会计与税法之间的差异,考虑到中国当前的实际情况,应当从宏观到微观自上而下建立一套行之有效的协调机制,逐步解决纳税实践中差异引发的问题。
Deepening of economic reform and market economy, tax system and accounting system to promote continued reform, and led to further separation of the two. This article from my tax would be the status quo of separation, combined with accounting and tax related theories to our current tax laws and accounting systems, standards-based, to explore the necessity of the tax and accounting differences and theoretical basis of the causes, from revenue recognition, and fee deductions for a comprehensive, systematic analysis of China＇s tax laws and accounting differences in practical operation. On how to deal with the differences between the accounting and tax law, taking into account the actual situation of our country, it should be a top-down from the macro to the micro-establish an effective coordination mechanism, and gradually resolve tax problems caused by differences in practice.
出处
《经济研究导刊》
2010年第4期59-62,98,共5页
Economic Research Guide
关键词
会计法规
税法
差异
协调
accounting regulations
tax law
differences
coordination
