我国会计准则与所得税法的差异及协调性探析

No：硕士学位论文论文题目（中文）我国会计准则与所得税法的差异及协调性探析论文题目（英文）ThedifferencesandCooperationbetweenAccountingStandardsforBusinessEnterprisesandEnterpriseIncomeTaxLaw作者姓名汤颖莹学院(系、部)会计学院学科专业会计学研究方向会计理论指导教师章美珍教授二○○九年十月1摘要随着我国经济市场化和国际化的日益加强，会计和税法的改革也在不断地深化，2007年《企业会计准则》的实施和2008年新《企业所得税法》的实施使得会计准则和新企业所得税法在确认、计量方面出现了新的差异，所以税负影响对于每一个企业来说都是一个需要重点考虑的问题，而企业所得税法则必定是其中的重中之重。在此背景下，本文以企业会计准则和新企业所得税法为依据，从收入、成本、资产等方面对两者之间的差异进行了详细比较，分析了差异产生的原因，并且在论证其差异具有可协调性的基础上，对差异的协调提出了总体思路和具体建议。全文共分五部分。第一部分“会计准则和税收制度的关系”，简要的介绍了会计准则与税法的相关理论，以及二者在理论方面的联系，从而提出了税会模式的概念，并介绍了目前世界范围内存在的几种模式以及我国建国以来的税会模式发展历程。第二部分“我国会计准则与新企业所得税法的差异”，简要的从收入、成本、资产这三个类别阐述了会计准则和新企业所得税法之间的差异。第三部分“我国会计准则与所得税法差异的成因分析”，分别从会计准则和新税法二者的内在源泉、目标、职能以及核算原则等方面，对其差异产生的原因进行了探讨。第四部分“我国会计准则与所得税法差异协调的必要及可能性分析”，论证了会计准则与税法差异相互协调的必要性及可行性。从会计准则与税法的差异不断扩大会给经济发展造成一定的影响入手，阐述了对于二者的差异进行协调是有必要的，并且分析了二者在很多方面的共通性后，得出对二者差异进行协调也是可行的。第五部分“我国会计准则与所得税法差异协调的对策构想”，从会计准则与税法相协调应遵循的原则出发，在宏观上阐述了二者相协调的一般思路，并在微观方面对三个差异类别做出了相互协调的具体设想。本文认为差异协调是一个不断博弈的过程，主张会计准则与所得税法相互借鉴，促进两者自身完善。在相互协调的基础上，突出所得税法向会计准则靠拢；同时会计准则要增加涉税信息披露，加强对税收信息支持；而会计准则与企业所得税法管理层的合作和配合是上述思路得以贯彻执行的组织保证。针对具体差异，本文提出了若干建议：如对于分期收款销售商品，所得税法应以合同或协议价款的现值作为计税依据；所得税法应扩大资本化资产的范围等。诸如此类的差异及变化，对于那些和所得税问题相关的利益主体，心中可能2尚存很多疑问和实际操作上的问题，而这些问题也必定会影响到会计准则体系的实行。不仅如此，对于刚适应新会计准则变化的很多会计人员来说，新税法的颁布实施无疑又是一个巨大的挑战。因此，从实际情况着眼，加强对会计准则和所得税法差异的研究不但具有理论意义，更是现实的需要。这些思路和建议期望能进一步丰富和完善会计理论和税收理论，为会计准则体系的完善以及新一轮的税制改革提供参考。在文章最后，提出了本文的结论及指出本次探析中存在的不足，且对后续学习做出了展望。【关键词】企业会计准则新企业所得税法差异协调3AbstractWiththemercerizationoftheeconomyandtheincreasinginternationalization,China'saccountingreformandtaxlawreformhasbeentodeepen.TheenforcementofAccountingStandardsforBusinessEnterprisesandEnterpriseIncomeTaxLawmakethenewdifferenceappear.Inthebackgroundofsuchanewsystemagainst,thispaperisbasedonbothAccountingStandardsandIncomeTaxLawofEnterpriseandmakeafurtherstudyondifferencebetweenthemwhichfromincome,costandassetetc.Italsoanalysesthecausesforthosedifferences.Onthebasisofpossibilityonharmonizationofthedifference,thispapergivesthecoordinationwaysofthedifferencenotonlyasawholebutalsoindetails.Thispaperisdividedintofiveparts.Partone“TherelationshipbetweenAccountingStandardsandTaxLaw”,firstintroducedtherelevanttheoriesoftheAccountingStandardsandTaxationLawbriefly,fromtheirrelationshiptoanalysis,andthenbringouttheconceptoftax-accountingpattern.Parttwo“ThedifferencesbetweenAccountingStandardsforBusinessEnterprisesandEnterpriseIncomeTaxLaw”,describesthedifferencesfromincome,coststoassetsetc.Partthree“AnalysesthecausesforthedifferencebetweenAccountingStandardsforBusinessEnterprisesandEnterpriseIncomeTaxLaw”,putforwardthereasonsofthedifferencebetweentaxlawsandaccountingstructuremainlyfromthetheories.Tocompareandanalysethetwo’sprincipleswithwhichtheycomply,thentheaimsandfunctionsofthemseparately.Partfour“ThenecessityandfeasibilityofthecooperationbetweenAccountingStandardsforBusinessEnterprisesandEnterpriseIncomeTaxLaw”,itdescribesthenecessityandfeasibilitybetweenthem.Partfive“ThemethodsofthecooperationbetweenAccountingStandardsforBusinessEnterprisesandEnterpriseIncomeTaxLaw”,proposessuggestionsfortheireffectivecooperativefrompolicyplaneandconcreteoperation.ThepaperbringstoaconclusionthatthedifferenceisacontinuousgameprocessconsideringAccountingStandardsandIncomeTaxLawshouldlearnfromeachotherandpromoteboththeirownsound.Basedonmutualcoordination,itshouldstandouttheIncomeTaxLawclosetoaccountingstandards.Atthesametime,Accounting4Standardsshouldincreasetax-relatedinformationdisclosureandreinforcetaxinformationsupportwhichisguaranteedbycooperationofmanagementlevelbetweenAccountingStandardsandIncomeTaxLaw.Againstspecificdifferences,thepapermadeanumberofrecommendationssuchas:formerchandisepaidbystages,IncomeTaxLawshouldbecollectedonthebasisofpresentvalueoncontractoragreement;IncomeTaxLawshouldallowthescopeofcapitalassetsbeextendedandsoon.Theseconclusionsandsuggestionsarepresumeduponlowertaxcosts，perfecttheoryofaccountingandtaxationwhichcanbeasareferenceforAccountingStandardsperfectionandnewtaxreform.Therefore,bringforwardtheoverallthinkingandfeasiblemethodoftheircooperationismeaningful.【Keywords】AccountingCriteriaforEnterprisesEnterpriseIncomeTaxLawDifferenceCoordinationI目录0引言······················································································································10.1选题背景和意义··························································································10.2文献综述······································································································10.2.1国外研究文献综述··············································································10.2.2国内研究文献综述··············································································30.2.3文献述评·····························································································50.3研究思路和方法··························································································50.3.1研究思路设想·····················································································50.3.2研究方法·····························································