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会计与税收是经济领域中既紧密相关又存在区别的两大分支,会计立足于微观层次直接面向企业但也与整个社会经济运行相连,而税收首先基于国家宏观经济调控的需要而对企业实施征收管理。会计为税收提供信息支持,而且这种支持延伸为二者相互的支持,即税收征纳要利用会计核算所提供的资料,而处理结果又反馈给会计进而影响会计利润等数据信息。而会计制度和税法之间差异的扩大会增加会计核算成本并使税收征管的难度加大。因此,协调会计制度与税法的关系对于经济发展、国家征税以及企业利益都尤为重要
Accounting and taxation are two branches which are closely related and different in the economic field. The accounting is directly based on the micro-level but directly linked to the whole society. However, the tax is first levied on the enterprises based on the needs of the state’s macroeconomic regulation and control management. Accounting provides information support for taxation, and this support extends to the mutual supportiveness between the two. That is, tax collection should use the information provided by accounting, and the result of processing is fed back to the accounting and thus affect the data such as accounting profit. However, the widening of the differences between the accounting system and the tax law will increase the cost of accounting and make tax administration more difficult. Therefore, the relationship between the coordination accounting system and tax law is particularly important for economic development, national taxation and the interests of enterprises