论文总字数：18697字

摘 要

会计系统的目的是为会计信息的用户提供真实而完整的财务信息。 税法的主要目的是确保一个国家的税收，同时使用税收杠杆开展宏观管理。 这两个目标是不同的，因此要遵循的原则必须非常不同。 基本上，由于差异，不同的公司在会计和税法上采用不同的方法。 目前二者之间差异很明显是因为它们有着不同的目的。会计目的是为用户提供准确而完整的财务信息。税法的是确保国家税收，并用税收杠杆来宏观管理。这两个目标是不同的，因此要遵循的原则必须非常不同。由不同的公司在会计和税法上采用不同的方法，所以他们的目的不同从而差异出现。

近年来，市场经济的增长和经济的国际化加速了我国的会计和税制改革。财政部于2006年发布了基本准则，2007年1月1日生效。^[1]基本准则存在于我们国家的企业准则体系^[2]之中且起着主导作用，原则上列举了企业财务会计的一般要求和重要方面，为制定特定的会计准则和系统提供了基础。2007年3月，《企业所得税法》通过并实行，该法融合了国内外的税法内容。 同年12月颁发了《所得税法》的适用要求。 2014年7月，财政部重新修订了五项具体标准，包括员工薪酬，并增加了三项新的具体标准。同时，所得税制度也正在发生变化。

基于对税会差异分析，本文将采取文献分析法和对比法，对二者之间的关系和差异进行协调探究。税会差异的存在是一定的并且不能够全部除灭，但是能够将其降低；税会差异二者之间的协调是一个“双向奔赴”的过程，由于会计准则具有前瞻性，在制度上以企业所得税法向会计准则的协调为主，在涉税信息披露上以会计准则向企业所得税法的协调为主。本文旨在是在认知上做到较全面地了解这一问题，在内容上做到实践与理论相结合，既能反映差异出现的理论源头，加大分析差异背后所体现的二者在原则和理论上的不同，也可以说明在实践中对差异有哪些相符合的纳税调整事项。

关键词：税会差异；税会；所得税会计；会计准则；所得税制度

A study on the difference between Corporate Tax Commission and Corporate Tax Commission
──Difference analysis and coordination based on enterprise accounting standards and enterprise income tax law

Abstract

The purpose of the accounting system is to provide accurate and complete financial information to users of accounting information, while the purpose of the Tax Law is mainly to secure the country"s tax revenue and use levers of control for macro control. Because the two goals have different goals, there must be a huge difference in the principles they follow. Differences in principles lead to different approaches to related companies in accounting and tax law. The differences between current accounting standards and tax laws are clear, and the main reason for these differences is the difference in purpose between them. The purpose of accounting is to provide users with accurate and complete financial information. Tax legislation is designed to enforce national taxes and leverage macro-management. These two goals are different, so the principles to be followed should be very different. Different companies use different methods of accounting and tax law, so their goals are different and differences arise.

In recent years, the growth of the market economy and the internationalization of the economy have accelerated accounting and tax reforms in my country. In 2006, the Ministry of Finance issued the Basic Principles, which entered into force on January 1, 2007. [On February 15, 2006, the Treasury issued Basic Accounting Standards No. 33, 1 and 38, which entered into force on January 1, 2007.] Basic Standards exist in our country"s corporate standards system [Landes Mine System corporate accounting standard contains basic standards and specific standards and instructions for use] and plays a leading role. Basically, general requirements and important aspects of corporate financial accounting are listed. It is based on the development of specific accounting standards and systems. In March 2007, the Corporate Income Tax Law was adopted and enacted, which contains the content of national and foreign tax legislation. In December of that year, the applicable requirements of the Income Tax Act were enacted. In July 2014, the Treasury revised five specific standards, including employee compensation, and added three new specific standards. At the same time, the income tax system is changing.

Based on the analysis of differences in tax organizations, this article uses a literature analysis method and a comparison method to coordinate and study the relationship and differences between them. There is no doubt that tax differences exist and cannot be completely ruled out, but they can be reduced. Coordination between tax differentials is a “two-way” process as accounting standards are forward-looking and the system is based on the Corporate Income Tax Act primarily aligned with accounting standards, and tax disclosures are mainly based on the harmonization of accounting standards with corporate tax legislation. This article aims to achieve a more complete understanding of this topic in terms of cognition and to combine practice and theory in terms of content. It can not only reflect the theoretical source of differences, but also an analysis of the principles underlying the best differences. In contrast to theory, elements of a tax adjustment that are consistent with differences in practice can also be explained.

Keywords: The difference between tax society and tax society; Tax society; Income tax accounting; Accounting standards; Income tax system

目录

摘 要 2

Abstract 3

目录 5

第一章 绪 论 7

1.1 研究背景 7

1.2 研究目的及意义 7

1.3 研究内容及方法 8

1.4 论文框架 8

第二章 企业会计准则与企业所得税法的差异研究的文献综述 9

第三章 新会计准则与企业所得税法的关系 11

3.1 会计与税收的关系 11

3.2 新会计准则与税法的关系 11

3.2.1会计准则是税收工作正常开展的基石之一 11

3.2.2 税法对于会计准则制定有着影响 11

3.3会计准则与税法关系的俩种模式 12

3.3.1我国会计准则与税法的关系模式 12

3.2.2国外会计准则与税法的关系模式 12

第四章 企业所得税会差异的一般分析 13

4.1 税务会计与财务会计形成差异的理论基础—克拉尼斯基定理 13

4.2 税务会计与财务会计形成差异的原因分析 13

4.3税务会计与财务会计的差异分析 14

4.3.1核算对象的差异分析 14

4.3.2核算原则的差异分析 14

4.3.3会计等式和会计要素的差异分析 14

第五章 我国新企业会计准则与所得税法的具体差异 15

5.1 涉及收入类会计准则与企业所得税法差异分析 15

5.1.1收入口径差异分析 15

5.1.2收入确认差异分析 15

5.2 涉及成本费用会计准则与企业所得税法差异分析及例题 16

5.2.1成本费用会计准则与企业所得税法差异分析理论分析 16

5.2.2成本费用类扣除项目会计准则与企业所得税法具体分析 17

5.3 涉及资产类会计准则与企业所得税法差异分析 19

5.3.1资产初始计量差异分析 19

5.3.2资产价值转移差异分析 20

5.3.3资产计提减值准备差异分析 21

第六章 新企业会计准则和企业所得税法差异的协调 21

6.1企业会计准则与企业所得税法差异协调的原则 21

6.2企业所得税的税会差异对企业的影响及建议 22

6.2.1影响 22

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