会计制度与税法差异的分析

字数:15227,页数:23   论文编号:KJ022

摘    要

本文主要研究我国企业会计制度与税法对企业日常经济活动的影响，它们之间的关系和差异。由于有差异的存在，给国家和企业带来了一系列的问题。在以市场趋向的经济体制改革逐步深入，我国加入WTO，会计体系逐步与国际接轨的形势下，这些差异被进一步扩大。处理企业会计制度与税法之间的差异，是当前企业急需解决的问题。
本文先对企业会计制度与税法进行了概述，明确了它们之间的关系和差异，由于有差异，容易引起税源的流失，造成纳税调整项目增多，影响政府文件的权威性，纳税双方容易引起争议，并且难以仲裁。而后从制定与实施的目的、基本前提、遵循的原则和具体的会计要素处理四个方面详细分析了它们之间存在的差异。在分析遵循的原则时，本文从客观性原则与真实性原则、相关性原则、权责发生制和配比原则、历史成本原则、谨慎性原则与据实扣除原则和确定性原则、重要性原则与法定性原则、实质重于形式原则应用七个方面进行了分析。然后找到解决差异的方法，分别是加强会计制度与税法的制度协调，掌握好分离或统一的度，充分考虑我国的国情，加强信息的披露和相互宣传的力度，加强会计处理方法协调，最后得出企业会计制度与税法应该适当分离的结论。
关键词：企业会计制度；税法；差异；协调

Abstract  
  
This article mainly studies our country enterprise accounting system and the tax law to the enterprise daily economic activity influence, between them relations and difference. Because has the difference the existence, has brought a series of questions for the country and the enterprise. In is gradually thorough by the market trend economic restructuring, our country joins WTO, accountant the system gradually with under the situation which international connects rails, these differences are further expanded. Between the processing enterprise accounting system and the tax law difference, is the current enterprise urgently needs the solution the question.
This article first has carried on the outline to the enterprise accounting system and the tax law, has been clear about between them the relations and the difference, because has the difference, is easy to cause tax source draining, creates the tax payment adjustment project to increase, affects the government document the authority, tax payment both sides is easy to cause the dispute, and arbitrates with difficulty. But after the principle and concrete accountant which from the formulation and the implementation goal, the basic premise, followed the essential factor processes between four aspects multianalyses the difference which them existed. Follows in the analysis when principle, this article from the objectivity principle and the authentic principle, the relevant principle, the power and responsibility had the system and the allocated proportion principle, the historical cost principle, the discretion principle and according to the facts deducts the principle and the definite principle, the important principle and the legality principle, the essence applies seven aspects in the form principle to carry on the analysis again. Then found the solution difference the method, respectively is strengthens the accounting system and the tax law system coordination, grasps separates or unification, fully considered our country the national condition, strengthens the information disclosure with dynamics which propagandizes mutually, strengthens accountant the processing method to be coordinated, finally draws the conclusion which the enterprise accounting system and the tax law should suitably separate.

Keywords: Enterprise accounting system; Tax law; Difference; Coordination                                              

目    录
         
引言……………………………………………………………………………1
企业会计制度与税法概述 …………………………………………2
概念 ………………………………………………………………………2
企业会计制度与税法的关系 ……………………………………………2
1.2.1 会计制度与税法之间相辅相成 ………………………………………2
1.2.2 税源来源于企业的效益 ………………………………………………2
1.3 企业会计制度与税法不一致带来的问题 ………………………………2
1.3.1 容易引起税源的流失 …………………………………………………2
1.3.2 造成纳税调整项目增多 ………………………………………………2
1.3.3 影响政府文件的权威性 ………………………………………………2
1.3.4 纳税双方容易引起争执，并且难以仲裁 ……………………………2
2企业会计制度与税法差异的分析  …………………………………3
2.1 目的不同 …………………………………………………………………3
2.2 基本前提不同 ……………………………………………………………3
2.2.1会计主体…………………………………………………………………3
2.2.2 会计分期   ……………………………………………………………4
2.2.3会计工作要求  …………………………………………………………4
2.3 遵循的原则不同   ………………………………………………………4
2.4 具体的会计要素处理同  …………………………………………………5
2.4.1收入   ……………………………………………………………………5
2.4.2 费用  ………………………………………………………………………8
3  企业会计制度与税法差异处理与协调 ……………………………11
3.1加强会计制度与税法的制度协调 …………………………………………11
3.2掌握好分离或统一的度 ……………………………………………………11
3.3充分考虑我国的国情 ………………………………………………………11
3.4加强信息的披露和相互宣传的力度 ………………………………………12
3.5加强会计处理方法协调 ……………………………………………………12
3.5.1会计要素确认、计量、计量、记录和报告的协调 ……………………12
3.5.2会计处理方法的选择 ……………………………………………………12
总结 ………………………………………………………………………………13
致谢 ………………………………………………………………………………14
参考文献 …………………………………………………………………………15