税务会计独立模式下我国所得税差异协调研究

湘潭大学硕士学位论文税务会计独立模式下我国所得税差异协调研究姓名：罗琼申请学位级别：硕士专业：会计学指导教师：夏云峰20080518I2006382007,2006IIAbstractUnderthebackgroundofaccountingstandards’internationalconvergence,Chinapromulgated38specificstandardsandabasiconein2006anditisperformedinthelistedcompaniesin2007.ThepromulgationofnewaccountingstandardsmakesChinaconvergewithInternation,butitalsomakespre-taxincomedifferencewidenfurther.Thechangesofaccountingstandards,accountingmethodsandprinciplesgeneratemuchimpactontheaccountingprofitsandtaxableincome.Thedifferencesneedfurthercoordination.Taxaccounting’sindependenttrendisincreasinglyclear.Anewroundoftaxreformiscarryingout,whichisnecessarytofullyconsiderChineseactualeconomicsituationandthecontinuityofpolicies,lawsandpayattentiontothecoordinationofaccountingstandardsandincometaxintheprocessofforeign-fundedandfundedenterprisesmerger.Itbecomesanimportantissuetoresolvethetax-collectionandmanagementandaccountingworkurgently.AsChinesemarketingeconomicsystemcontinuouslyimprovedandestablished,thedifferenceisobjectiveandexpandsfurther.Thisistheimprovementofaccountingsystemandtaxlaw.Itisnotonlyconducivetotax-collectionandmanagement,butalsoguaranteethequalityofaccountinginformationandsimplifyaccountingprocedures,improveaccountingandtaxworkefficiencytounderstandandhandlethedifferences.Basedonthepremiseofanindependenttaxaccountingmodel,thearticleintroducesthebasictheoryoftaxaccountingatfirst,thendemonstratesthenecessityofaccounting-taxseparationmodelinChina.Onthebasistodoacost-benefitanalysisonincome-taxdifferencecoordination.WiththenewaccountingstandardsissuedbyFinanceMinistryin2006andtheongoingtaxreformtothenewincometax,thearticleanalysethecoordinationofincome-taxdifferencesasanexample:analysethenewaccountingstandards’majorchangesandaggregateincometaxdifferencesandthenewtaxreformamendmentondifferenceandthenewincometaxreturnsfordetail.Finallythearticlecarrysouttheincometaxdifferencecoordinationmeasure:toestablishTaxAccounting.KeyWords:Accountingstandards;Taxlawsandregulations;Taxaccounting;IncometaxdifferencesIII111.11.1.1119941999942001232006215138200721.1.2CF1.21.2.11812198619131939IRCFederalTaxAccounting1.2.21,32[1]20051,:(1991)(1998)(1997)(1997)(2),:(1997)(1999)2004200420051.2.31992-1993199419922000200142001Krasniewski1995Manzon200119881998Mills20021991199890MillsPlesko2003196320021.351.45123451.561.5.11.2.1.5.22006138722.12.1.12.1.2[2][3]()()811[4]2.2Nobes:2002:.:;:toy::;;;;;9,9411042[5]2.3[6]11[7]OECD:OECD[8]12[9][10]2.4()19931994()()13()1993?[11]143[12]1998199874))((2000200311():():2090WTO:20031520063.11(2)(3)(4)16(5)Lewis1982[13][13]6152173.13.14%5%-8%9%-10%11%-15%16%-20%20%11.22319.126.37.213.210011.234.253.379.686.810021568.3%5%-15%20%10%80%25%[14]7[17][15]3.218[16][17][18]3.3;[19]1944.14.1.1(1)19922000121994(2)(3)20(4)GDP4.1.2[20]1(1)(2)(3)2,(1)5:(2)(3)21(4)4.220072005[21]200125%72212[22]123[23]38---AB,,,,[24]4.34.3.1[25]20042410200612242007,,,,10,,[26]200731620081125%114%[27]210%3%2535%10%4[2000]84[28]51500515003500105005,,,26,,,[29]4.3.22006418[2006]56[1998]190C200671[30]1()()23(94)0094127()52000678[31]2855.131WTO[32]5.2129234[32]30565.35.3.12006215182006312006138[33]5.3.2[34]2006325.3.31234[35]5.3.4331[36]234[37]5.3.51(CFO)()()[38]234[39]3[40]35WTO:36[1],.J,1999(03):62-64;[2].,2002:6-8;[3],,2003:1-10;[4].,2004:15-16;[5],,.J.,2005(1):49-53;[6],.:J.,2004.9:25-26;[7],,..,2003.6:9-11;[8]OECD.TherelationshipbetweentaxationandfinancialreportingJHeadofPublicationService,1987:9-10;[9]UnitedStatesversusinternationalfinancialstatementsJJournalofAmericanAcademyofBusiness,Cambridge;Hollywood;GurdeepKChawla;Mar2003:8-9;[10]SallyAisbitt,Taxandaccountingrules:SomerecentdevelopmentsJEuropeanBusinessReview,2002(2):92-97;[11].,2001:55-78;[12].J,1998.9:17-22;[13].J,2007(3):76-79;[14],.J,2007(3):68-75;[15].,2006:34-36;[16].J,1998.4:66-67;[17].J,2006.12:62-65;[18],.,J.[J],2007(1):59-66;[19],.J,2005.8:45-46;[20].J,2007.5:25-26;[21].2006,2006.2:1-88;[22].------,2006.11:4-79;[23].J,2007.5:245-246;[24].,2003:79-89;37[25].J,2004.12:5-6;[26].J,2007.2:35-40;[27].J,2006.10:23-26;[28].J,2007.4:22-24;[29].J,2007.5:120-123;[30].(2006)56;[31].J,2007(04):36-37;[32].J,2004.12:24-26;[33].J.2004.1:45-46;[34].MPAcc,,2005(05):67-87;[35].,2001:35-56;[36].J,2007.2:94-96;[37].J.,1998(01):17-18;[38],.J.,2004(10):68-69;[39],.J,2005(01):55-57;[40],.J,2004.11:36-37.3820085182-11639A144::1410::1141618():11::1518:();40B:73::1210:[2003]6114115:;;;;;;;:2%.14%.2.5%920064149:(1)()[[2003]6)()(2):415:5%417:616,17,18,19::10;:10;42815:817:;2006[M]200621------[M]2006112003424[2003]4520031020[2003]2943C::12345612345789101112789101113612141516131415171716181816171920212116-17-1819-202216171819202123242223252627282425262729302829443132333435::45D19811172001.9-2005.62005.9-2008.6[1],.[J].,2007.5;[2],.[J].,2008(343).税务会计独立模式下我国所得税差异协调研究作者：罗琼学位授予单位：湘潭大学被引用次数：2次本文读者也读过(4条)1.王帅论我国“会税差异”的协调与法律完善[学位论文]20092.邓中华基于税务会计独立下的调整核算问题研究[学位论文]20043.史淑芹我国税务会计的基本理论研究及其体系构建[学位论文]20034.张琳论目前我国税务会计模式存在的问题及对策[学位论文]2008引证文献(2条)1.封爱华.张涛.苏佳倩企业所得税法与会计准则的协调[期刊论文]-合作经济与科技2011(4)2.张涛.封爱华会计准则与企业所得税法的差异