税法与会计准则的主要差异及对会计核算的影响.doc

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摘要:经济体制改革的深入和市场经济的发展,促使税法制度与会计制度不断改革。1994年我国税法进行工商税制的全面变革,基本形成我国现有的税法格局。同时,会计制度也从1993年的分行业会计制度到2000年全行业统一会计制度的重大演变。2007年开始,我国又实施新的企业会计准则。新准则进一步与国际会计准则靠拢,也导致我国税法与会计进一步分离。

   会计准则和税法的差异已成为当前税收征管和会计工作中的一个亟待解决的问题。它关系到我国会计体系的建立、健全和税制的完善。从会计和税制的改革开始,会计和税法的差异产生了。2006年我国财政部颁布了新的企业会计准则,2007年又陆续颁布了新的企业所得税税法和相应的实施条例,当前,为进一步适应经济全球化和国际化形式,新一轮的会税改革也在紧锣密鼓的进行着。本文紧密联系当前会计与税收方面新的形势,结合中国的实际,借鉴国际经验,以我国现行税法和会计准则为依据,运用归纳分析与演绎推理相结合的研究方法,在借鉴学者的研究成果的基础上,全面系统地分析了我国税法和会计准则的差异,具体表现和对会计核算的影响并阐述自己的一些观点和见解。

关键词: 税法,会计准则,差异,会计核算,影响

 

Abstract:With the reform of economic system and the development of market economics, the systems of taxation laws and accounting structure have been improved. The system of taxation laws experienced one great reform and in that time it constituted the current structure generally, which was the establishment of industrial and commercial tax laws in 1994. At the same time, accounting structure also experienced the reform, which was from implement different accounting in different fields in 1993 to the united accounting structure in 2000. And the new accounting standards will be put into effect from 2007. After these, the distance had been enlarged between the system of taxation laws and the accounting structure, which strengthened the difficulty of tax’s calculation and collection.

Accounting standards and the difference of the tax law has become the tax collection and accounting work in a problem to be solved. It relates to our country accounting system, the establishment of sound and the improvement of the tax system. Accounting and tax system reform from the start, accounting and tax law the differences. In 2006, China's ministry of finance has issued a new enterprise accounting standards in 2007, and has issued a new enterprise income tax in the tax law and the corresponding implementing regulations, the current, for further to adapt to the economic globalization and internationalization form, a new round of tax reform will has been tightened ahead.Based on the current tax law and accounting standards as the basis, comprehensive and systematic analysis of our tax law and accounting standards and the causes of the differences, and the specific performance and the influence of accounting.

Key Words:Tax law, Accounting PrinciPles, differences, accounting, influence

 

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