论会计准则与税法关系的协调.doc

论会计准则与税法关系的协调 专业名称： 年级： 班别： 学生姓名： 指导教师： 中文摘要：会计准则与税收法规的关系研究向来是我国会计理论界研究的热点和难点。会税差异的增多和复杂化已经成为我国税收征管和会计实务操作过程中一个难点问题。会计理论和税收理论以各自的目标为出发点，在不同的轨道上追求自身完善的同时，也由于两者之间差距拉大给纳税企业和征税机关都带来了较大的工作负担，对整个市场经济管理工作造成了一定的负面影响。在新准则与企业所得税法背景下，对于会税关系以及会税差异和协调的研究必将迎来一个新的高潮。 本文通过对会税差异的宏观分析，阐述了两者产生差异的根源及其必然性，有助于在新形势下进一步深刻理解我国现阶段会税关系模式的选择，理解“适度分离”的含义；并且应用对比分析和定性分析等规范研究的方法，比较了会计准则与所得税法在基本原则、计量属性、报告要求等理论层次上的差异，为会税差异的继续协调提供了理论基础；在宏观分析之后，文章还用较大的篇幅，以具体准则和企业所得税法实施条例为依据，对两者之间关于具体经济业务的处理差异进行了详细对比，如资产的初始计价及后续计量、收入的确认和成本费用的扣除标准等等，并在分析条文规定差异的基础上，提出了对会计实务操作的指导意见。在会计准则与所得税法协调性研究部分，本文任务差一些协调是一个不断博弈的过程，主张会计准则与所得税法相互借鉴，促进两者自身完善。在相互协调的基础上，应扩大实质重于形式原则在所得税法中的运用，突出所得税法向会计准则靠拢。同时会计准则要增加涉税信息披露，加强对税收信息支持，而会计准则与企业所得税法管理层的合作和配合时上述思路得以贯彻执行的组织保证。针对具体差异，本文提出了若干建议。这些思路和建议期望降低征纳税成本，丰富和晚上会计理论和税收理论，为会计准则与所得税法下一步改革和发展提供参考，促进我国经济持续健康快速发展。 关键词：会计准则 税法 差异 协调 Abstract: accounting standards and tax regulations has always been the focus and difficulty of accounting theory research. Will tax differences and complexity has become a difficult problem in the operation of the process of tax collection and accounting practices in China. Accounting theory and tax theory as a starting point for each goal, in the pursuit of their own sound while different track, but also because of the gap between the two widened to taxpayers and taxing authorities have brought greater work burden, the entire market economy caused some negative impact. In the context of the new standards and the Corporate Income Tax Law, for the study of the relationship between income and tax income and will tax differences and coordination is bound to usher in a new climax.????By macro analysis will tax differences on the differences between the root of its inevitability, deep understanding of the relationship between income and tax income at this stage mode selection helps further in the new situation, to understand the meaning of appropriate separation; normative research methods and the application comparative analysis and qualitative analysis, comparing