企业财务会计制度与税收制度的协调与衔接

• 作 者: 杜剑 杨杨
• 出 处: 光华财税年刊
• 发表日期: 2006年00期
• 关键词: 税收制度 所得税征管 税收法规 税收政策 所得税制度 应税所得 关系模式 应税收入 税务代理 扣除项目

自1993年7月1日起,《企业会计制度》的执行引发了会计制度与税收制度之间的差异,到2006年2月15日,财政部发布了新的《企业会计准则》,确立了会计制度与税收制度之间的分离,导致增加了企业所得税征管工作的难度等问题。本文对我国会计制度与税收政策的协调进行了研究,通过对会计准则与税收制度的关系模式、会计准则与税收制度的差异等方面的分析,提出了我国会计制度与税收制度协调的可行思路。

Since July 1, 1993, the implementation of the “Accounting System for Business Enterprises” has triggered a discrepancy between the accounting system and the tax system. On February 15, 2006, the Ministry of Finance issued a new Accounting Standard for Business Enterprises The separation between the accounting system and the tax system has led to an increase in the difficulty of collecting and administering enterprise income tax. This paper studies the coordination between the accounting system and the tax policy in our country. Based on the analysis of the relationship between the accounting standards and the tax system, the differences between the accounting standards and the tax system, this paper puts forward some feasible ideas for the coordination between the accounting system and the tax system in China.