| 税法与会计制度差异成因分析 |
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| 引用本文： | 史明,聂慧荃,史霞.税法与会计制度差异成因分析[J].北京城市学院学报,2006(4):61-65. |
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| 作者姓名： | 史明 聂慧荃 史霞 |
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| 作者单位： | 1. 北京城市学院中关村学部,北京,100081
2. 北京国际隆天专利代理有限公司,北京,100101 |
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| 摘 要： | 众所周知,目前我国税法和会计制度有一定的差异,有的甚至相冲突。特别是新《企业会计准则》颁布以后,从某种程度上说,这种差距正在日益扩大,使得企业不得不增加成本去进行纳税调整。这种差异所导致的成本是否应该一定由企业来承担呢?国家对于两种制度的协调是否有原则性的指导方向等等,这些问题的解决都需要从两者最基本的原则谈起,本文将以世界主要国家模式选择为背景,立足于我国实践,以历史发展为线索,从原则层面分析两者产生的原因。
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| 关 键 词： | 税法 会计原则 差异 |
| 文章编号： | 1673-4513(2006)-04-061-05 |
| 修稿时间： | 2006年11月24 |
On Difference between the Tax Law and the Accountant System in China |
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| Shi Ming,Nie Huiquan,Shi Xia.On Difference between the Tax Law and the Accountant System in China[J].Haidian University Journal,2006(4):61-65. |
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| Authors: | Shi Ming Nie Huiquan Shi Xia |
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| Institution: | Shi Ming Nie Huiquan Shi Xia |
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| Abstract: | As well known, there are some difference, even some conflicts, between the tax law and the accountant system in our country. In particular, the difference is enlarged after the new ASBE , such that the corporations have to adjust the pay taxes with the cost increasing. Should the cost induced by the difference be charged by the corporations? Whether the country will establish the guidelines in principle about the harmony of the two systems is not known. The above problems are required to be solved by the basic principles of the two systems. The present text will analyze the reasons why the two systems occur based on the model selection of the main countries in the world, the practices in our country, and the clue of the history development. |
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| Keywords: | tax law accountant principle difference |
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