本文選題：稅法　切入點：會計制度　出處：《華中師范大學》2013年碩士論文

【摘要】：隨著經(jīng)濟市場化和國際化日益加強及會計改革的不斷深化,會計制度與稅法之間的差異日益擴大,稅會差異成為我國經(jīng)濟轉(zhuǎn)型時期的急需解決的焦點,會計制度與稅法之間的表現(xiàn)形式,影響的因素,協(xié)調(diào)的方式等,在實務界引起了很大的反響,它關(guān)系到我國稅制和會計體系的健全和完善,也成為稅法和會計理論界的研究難點和熱點,本文正是在這一背景下展開的研究,應用理論分析和實證研究相結(jié)合的方法,探析會稅差異形成的原因,從制度和業(yè)務兩個層面,探索適合我國稅會差異協(xié)調(diào)的具體建議。 本文首先梳理了國內(nèi)外學者對稅會關(guān)系研究的文獻,利用前人的研究成果,著重論述了從五個方面探討了會計制度與稅法的協(xié)調(diào)問題：1.會計制度與稅法的關(guān)系。在界定會計制度和稅法概念的基礎上,分析稅法與會計制度的關(guān)系以及稅會模式。2.會計制度與稅法的差異分析。分別按會計要素對稅會差異進行分析,在此基礎上對2007-2008年我國上市公司的稅會差異進行實證分析,得出會計制度與稅法差異的原因是會計環(huán)境對稅會差異的影響和相關(guān)利益者的利益博弈結(jié)果。3.會計制度與稅法差異協(xié)調(diào)的可能。稅會分離造成不利影響要求必須建立會計制度與稅法協(xié)調(diào)機制,而在變革中會計制度與稅法觀念的相互汲取以及我國會計制度與稅法制定人一致性使得會計制度與稅法差異協(xié)調(diào)成為可行。4.國外處理會計制度與稅法差異的借鑒。經(jīng)濟發(fā)展水平影響著會計制度和稅法的變革,對美、法、日三國稅會模式依據(jù)的政治、經(jīng)濟、文化特征等進行對比分析,從中吸取有益的成功經(jīng)驗,以找到適合我國會計制度與稅法協(xié)作的有效途徑。5.我國會計制度與稅法協(xié)調(diào)的途徑。我國會計制度與稅法的差異在加強政府部門的溝通,會計制度運用中應尋求與稅法的協(xié)調(diào),稅法改革中應尋求與會計制度的協(xié)調(diào)的思路上,分別按會計要素對稅會差異協(xié)調(diào)進行設計,減少稅會差異。 本文的創(chuàng)新之處在于：一是依據(jù)會計環(huán)境因素對稅會模式選擇的機理,從博弈的角度分析稅會差異的產(chǎn)生與協(xié)調(diào)；二是從制度和業(yè)務兩個層面,按會計要素提出稅會差異協(xié)調(diào)設想,具有可操作性。因而本文的研究結(jié)論可以為政府和企業(yè)協(xié)調(diào)稅會提供參考意見。
[Abstract]:With the strengthening of marketization and internationalization of economy and the deepening of accounting reform, the difference between accounting system and tax law is widening day by day. The manifestation of accounting system and tax law, the influencing factors, the way of coordination and so on, have caused a great reaction in the practical circles, which is related to the perfection and perfection of tax system and accounting system of our country. It has also become the research difficulty and hot spot in the field of tax law and accounting theory. In this context, this paper, by applying the method of combining theoretical analysis with empirical research, explores the reasons for the formation of tax differences, from the two aspects of system and business. To explore the specific suggestions suitable for the coordination of tax differences in China. This article first combs the domestic and foreign scholars to the tax association relations research literature, uses the predecessor's research result, This paper mainly discusses the coordination between accounting system and tax law from five aspects: 1. The relationship between accounting system and tax law. On the basis of defining the concept of accounting system and tax law, This paper analyzes the relationship between tax law and accounting system and the mode of tax meeting. 2. The difference between accounting system and tax law is analyzed. Based on the analysis of accounting factors, the paper makes an empirical analysis of the tax differences of China's listed companies from 2007 to 2008. It is concluded that the difference between accounting system and tax law is due to the influence of accounting environment on tax differences and the result of interest game between relevant stakeholders. 3. The possibility of coordination between accounting system and tax law. Establish the coordination mechanism between accounting system and tax law, However, the mutual absorption of the concept of accounting system and tax law and the consistency between accounting system and tax code make it feasible to coordinate the difference between accounting system and tax law. 4. The reference of dealing with the difference between accounting system and tax law abroad. The level of economic development affects changes in the accounting system and tax laws, Through comparative analysis of the political, economic and cultural characteristics of the three national tax associations based on the models of the United States, France and Japan, we can draw useful and successful experiences from them. In order to find an effective way to coordinate the accounting system and tax law in our country, the way to coordinate the accounting system and tax law in our country. The difference between the accounting system and tax law in our country is to strengthen the communication between government departments, and the coordination between the accounting system and the tax law should be sought in the application of accounting system. In the reform of the tax law, we should seek the idea of coordinating with the accounting system, and design the tax differences according to the accounting elements to reduce the tax differences. The innovation of this paper lies in the following aspects: first, according to the mechanism of accounting environment factors' choice of tax meeting mode, the author analyzes the generation and coordination of tax meeting difference from the angle of game, second, from the system and business level, It is feasible to put forward the concordance of tax differences according to the accounting factors, so the conclusion of this paper can provide reference for the government and enterprises to coordinate the tax.
【學位授予單位】：華中師范大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F233;F812.42

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