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随着我国财税体制不断变革和完善,财务会计与税务会计两者的分工也越来越明细。但由于财务会计与税务会计两者的目标、核算原则及其法律依据都有所区别,这就使得会计受益与应税所得存在这较大的差距,在传统的会计工作中,两者高度重合,但在发展过程中显露的问题是,这种传统模式已不适应当下财税体制的发展。将税务会计从财务会计中分离出来,不仅明确了财务会计的工作依据,还使得税收征收管理工作变得更加具有操作系统。本文主要就财务会计与税务会计分离理论进行扩展性分析,主要对会计与税法的差异及重要性进行相关的研究和探讨,旨在为我国财务会计与税务会计分离合理化提共一些参考。
With the continuous reform and improvement of our fiscal and taxation system, the division of labor between financial accounting and tax accounting has become more and more detailed. However, due to the difference between the goal of financial accounting and tax accounting, the principle of accounting and the legal basis of accounting accounting, there is a big gap between the accounting benefit and the taxable income. In the traditional accounting work, the two are highly coincident , But the problem revealed in the course of development is that this traditional model has not adapted to the current development of the fiscal and taxation system. Separating tax accounting from financial accounting not only clarifies the working basis of financial accounting, but also makes tax collection management more operational. This thesis mainly analyzes the difference between financial accounting and tax accounting, and mainly discusses the differences and the importance of accounting and tax law, aiming to provide some reference for the rationalization of financial accounting and tax accounting in our country.