税法与会计是亦步亦趋还是渐行渐远——以现代服务企业创业初期财税处理为例
发布时间：2018-08-27 13:49
【摘要】：伴随《企业会计准则》和《企业所得税法》及其各自的解释、公告、批复文件陆续出台,会计与税法两个体系下的内容都在不断修订和丰富,进而导致两者的关系在本就"纠缠不清"的基础上变得愈加纷繁复杂。文章通过实例分析,发现两者的差异在不断缩小,"相互趋同"的走势明显外化,建议规则制定部门加强会计与税法体系间的协调,在借鉴对方成熟做法的同时完善自身的"技术标准",最终提高社会整体效益。
[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.
【作者单位】： 江西财经大学会计学院;江西外语外贸职业学院;
【基金】：江西省研究生创新专项资金项目“产权性质、公司治理结构与税收筹划”(YC2016-B048)
【分类号】：F719;F715.5
本文编号：2207479
[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.
【作者单位】： 江西财经大学会计学院;江西外语外贸职业学院;
【基金】：江西省研究生创新专项资金项目“产权性质、公司治理结构与税收筹划”(YC2016-B048)
【分类号】：F719;F715.5
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