我国会计规范与税收法规的所得税会计差异及协调

发布时间：2018-01-06 00:07

本文关键词：我国会计规范与税收法规的所得税会计差异及协调　出处：《山西财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着社会经济的发展，我国经济体制也在不断进行着改革，为适应这种变化，会计规范与税收法规也也在不断调整、发展和完善。会计与税收隶属于经济学的两个分支，所要达到的目标不同，服务的对象和采用的手段各异，二者之间的差异是与生俱来、客观存在的，因而作为调整会计事务关系的所得税会计规范与调整税收关系的税收法律法规也不例外。现行会计准则与所得税法的颁布与实施在学界引起了巨大反响，实务过程中也产生了很大问题，这使得学者与实践操作者对会计准则与所得税法之间的差异及协调问题开始思考。若二者之间的差异过大，不仅会造成大量的纳税调整事项，不利于使用者理解与掌握所得税会计核算方法，而且增加了企业的纳税成本以及国家税收机关的征税成本，降低了会计信息质量，不利于经济的发展。因此，分析所得税会计规范与税收法规之间存在的差异，研究二者之间的协调性具有十分重要的意义。本文在国内外学者的相关研究与成果的基础上，综合运用比较分析法、实证分析法和知识梳理法等研究方法，从会计规范与税收法规二者的关系着手，首先对所得税会计规范与税收法规的相关概念进行理论界定，并介绍总结了世界范围内存在的几种会税模式以及我国会税模式的演变过程。在此基础上，通过对当前我国所得税会计规范与税收法规之间的差异现状进行研究与分析，并利用上市公司利润表数据进行实证，证明了二者分离的客观事实。随后从环境因素、目标、原则方面分析造成二者分离的原因，接着结合我国所得税会计规范与税收法规协调的现状，论证二者协调的必要性，借鉴各国会税模式的经验，从理论和实践两个方面说明二者协调的可行性。最后，从理论和业务层面提出相关建议和对策，提出“建立税务会计体系”，使二者在调整业务关系的过程中，相互协调，符合成本效益，遵循合理性、严谨性及可操作性原则，，从而解决因二者差异带来的理论与业务实践问题。
[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.

【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F810.6

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