本文關(guān)鍵詞：我國(guó)會(huì)計(jì)規(guī)范與稅收法規(guī)的所得稅會(huì)計(jì)差異及協(xié)調(diào)　出處：《山西財(cái)經(jīng)大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

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【摘要】：隨著社會(huì)經(jīng)濟(jì)的發(fā)展，我國(guó)經(jīng)濟(jì)體制也在不斷進(jìn)行著改革，為適應(yīng)這種變化，會(huì)計(jì)規(guī)范與稅收法規(guī)也也在不斷調(diào)整、發(fā)展和完善。會(huì)計(jì)與稅收隸屬于經(jīng)濟(jì)學(xué)的兩個(gè)分支，所要達(dá)到的目標(biāo)不同，服務(wù)的對(duì)象和采用的手段各異，二者之間的差異是與生俱來(lái)、客觀存在的，因而作為調(diào)整會(huì)計(jì)事務(wù)關(guān)系的所得稅會(huì)計(jì)規(guī)范與調(diào)整稅收關(guān)系的稅收法律法規(guī)也不例外�，F(xiàn)行會(huì)計(jì)準(zhǔn)則與所得稅法的頒布與實(shí)施在學(xué)界引起了巨大反響，實(shí)務(wù)過(guò)程中也產(chǎn)生了很大問(wèn)題，這使得學(xué)者與實(shí)踐操作者對(duì)會(huì)計(jì)準(zhǔn)則與所得稅法之間的差異及協(xié)調(diào)問(wèn)題開始思考。若二者之間的差異過(guò)大，不僅會(huì)造成大量的納稅調(diào)整事項(xiàng)，不利于使用者理解與掌握所得稅會(huì)計(jì)核算方法，而且增加了企業(yè)的納稅成本以及國(guó)家稅收機(jī)關(guān)的征稅成本，降低了會(huì)計(jì)信息質(zhì)量，不利于經(jīng)濟(jì)的發(fā)展。因此，分析所得稅會(huì)計(jì)規(guī)范與稅收法規(guī)之間存在的差異，研究二者之間的協(xié)調(diào)性具有十分重要的意義。 本文在國(guó)內(nèi)外學(xué)者的相關(guān)研究與成果的基礎(chǔ)上，綜合運(yùn)用比較分析法、實(shí)證分析法和知識(shí)梳理法等研究方法，從會(huì)計(jì)規(guī)范與稅收法規(guī)二者的關(guān)系著手，首先對(duì)所得稅會(huì)計(jì)規(guī)范與稅收法規(guī)的相關(guān)概念進(jìn)行理論界定，并介紹總結(jié)了世界范圍內(nèi)存在的幾種會(huì)稅模式以及我國(guó)會(huì)稅模式的演變過(guò)程。在此基礎(chǔ)上，通過(guò)對(duì)當(dāng)前我國(guó)所得稅會(huì)計(jì)規(guī)范與稅收法規(guī)之間的差異現(xiàn)狀進(jìn)行研究與分析，并利用上市公司利潤(rùn)表數(shù)據(jù)進(jìn)行實(shí)證，證明了二者分離的客觀事實(shí)。隨后從環(huán)境因素、目標(biāo)、原則方面分析造成二者分離的原因，接著結(jié)合我國(guó)所得稅會(huì)計(jì)規(guī)范與稅收法規(guī)協(xié)調(diào)的現(xiàn)狀，論證二者協(xié)調(diào)的必要性，借鑒各國(guó)會(huì)稅模式的經(jīng)驗(yàn)，從理論和實(shí)踐兩個(gè)方面說(shuō)明二者協(xié)調(diào)的可行性。最后，從理論和業(yè)務(wù)層面提出相關(guān)建議和對(duì)策，提出“建立稅務(wù)會(huì)計(jì)體系”，使二者在調(diào)整業(yè)務(wù)關(guān)系的過(guò)程中，相互協(xié)調(diào)，符合成本效益，遵循合理性、嚴(yán)謹(jǐn)性及可操作性原則，，從而解決因二者差異帶來(lái)的理論與業(yè)務(wù)實(shí)踐問(wèn)題。
[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.

【學(xué)位授予單位】：山西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F812.42;F810.6

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