摘 要

本文主要研究我國企業(yè)會計制度與稅法對企業(yè)日常經(jīng)濟(jì)活動的影響，它們之間的關(guān)系和差異。由于有差異的存在，給國家和企業(yè)帶來了一系列的問題。在以市場趨向的經(jīng)濟(jì)體制改革逐步深入，我國加入WTO，會計體系逐步與國際接軌的形勢下，這些差異被進(jìn)一步擴(kuò)大。處理企業(yè)會計制度與稅法之間的差異，是當(dāng)前企業(yè)急需解決的問題。
本文先對企業(yè)會計制度與稅法進(jìn)行了概述，明確了它們之間的關(guān)系和差異，由于有差異，容易引起稅源的流失，造成納稅調(diào)整項目增多，影響政府文件的權(quán)威性，納稅雙方容易引起爭議，并且難以仲裁。而后從制定與實施的目的、基本前提、遵循的原則和具體的會計要素處理四個方面詳細(xì)分析了它們之間存在的差異。在分析遵循的原則時，本文從客觀性原則與真實性原則、相關(guān)性原則、權(quán)責(zé)發(fā)生制和配比原則、歷史成本原則、謹(jǐn)慎性原則與據(jù)實扣除原則和確定性原則、重要性原則與法定性原則、實質(zhì)重于形式原則應(yīng)用七個方面進(jìn)行了分析。然后找到解決差異的方法，分別是加強(qiáng)會計制度與稅法的制度協(xié)調(diào)，掌握好分離或統(tǒng)一的度，充分考慮我國的國情，加強(qiáng)信息的披露和相互宣傳的力度，加強(qiáng)會計處理方法協(xié)調(diào)，最后得出企業(yè)會計制度與稅法應(yīng)該適當(dāng)分離的結(jié)論。
關(guān)鍵詞：企業(yè)會計制度；稅法；差異；協(xié)調(diào)
















Abstract

This article mainly studies our country enterprise accounting system and the tax law to the enterprise daily economic activity influence, between them relations and difference. Because has the difference the existence, has brought a series of questions for the country and the enterprise. In is gradually thorough by the market trend economic restructuring, our country joins WTO, accountant the system gradually with under the situation which international connects rails, these differences are further expanded. Between the processing enterprise accounting system and the tax law difference, is the current enterprise urgently needs the solution the question.
This article first has carried on the outline to the enterprise accounting system and the tax law, has been clear about between them the relations and the difference, because has the difference, is easy to cause tax source draining, creates the tax payment adjustment project to increase, affects the government document the authority, tax payment both sides is easy to cause the dispute, and arbitrates with difficulty. But after the principle and concrete accountant which from the formulation and the implementation goal, the basic premise, followed the essential factor processes between four aspects multianalyses the difference which them existed. Follows in the analysis when principle, this article from the objectivity principle and the authentic principle, the relevant principle, the power and responsibility had the system and the allocated proportion principle, the historical cost principle, the discretion principle and according to the facts deducts the principle and the definite principle, the important principle and the legality principle, the essence applies seven aspects in the form principle to carry on the analysis again. Then found the solution difference the method, respectively is strengthens the accounting system and the tax law system coordination, grasps separates or unification, fully considered our country the national condition, strengthens the information disclosure with dynamics which propagandizes mutually, strengthens accountant the processing method to be coordinated, finally draws the conclusion which the enterprise accounting system and the tax law should suitably separate.

Keywords: Enterprise accounting system; Tax law; Difference; Coordination






目 錄

引言……………………………………………………………………………1
1 企業(yè)會計制度與稅法概述 …………………………………………2
1.1 概念 ………………………………………………………………………2
1.2 企業(yè)會計制度與稅法的關(guān)系 ……………………………………………2
1.2.1 會計制度與稅法之間相輔相成 ………………………………………2
1.2.2 稅源來源于企業(yè)的效益 ………………………………………………2
1.3 企業(yè)會計制度與稅法不一致帶來的問題 ………………………………2
1.3.1 容易引起稅源的流失 …………………………………………………2
1.3.2 造成納稅調(diào)整項目增多 ………………………………………………2
1.3.3 影響政府文件的權(quán)威性 ………………………………………………2
1.3.4 納稅雙方容易引起爭執(zhí)，并且難以仲裁 ……………………………2
2企業(yè)會計制度與稅法差異的分析 …………………………………3
2.1 目的不同 …………………………………………………………………3
2.2 基本前提不同 ……………………………………………………………3
2.2.1會計主體…………………………………………………………………3
2.2.2 會計分期 ……………………………………………………………4
2.2.3會計工作要求 …………………………………………………………4
2.3 遵循的原則不同 ………………………………………………………4
2.4 具體的會計要素處理同 …………………………………………………5
2.4.1收入 ……………………………………………………………………5
2.4.2 費用 ………………………………………………………………………8
3 企業(yè)會計制度與稅法差異處理與協(xié)調(diào) ……………………………11
3.1加強(qiáng)會計制度與稅法的制度協(xié)調(diào) …………………………………………11
3.2掌握好分離或統(tǒng)一的度 ……………………………………………………11
3.3充分考慮我國的國情 ………………………………………………………11
3.4加強(qiáng)信息的披露和相互宣傳的力度 ………………………………………12
3.5加強(qiáng)會計處理方法協(xié)調(diào) ……………………………………………………12
3.5.1會計要素確認(rèn)、計量、計量、記錄和報告的協(xié)調(diào) ……………………12
3.5.2會計處理方法的選擇 ……………………………………………………12
總結(jié) ………………………………………………………………………………13
致謝 ………………………………………………………………………………14
參考文獻(xiàn) …………………………………………………………………………15