Comparative Research On Accounting Institution And Tax Institution

As an economic management science with strong complex character, accounting has not existed alone since it came into being. Among the many economic scopes which interleave with accounting, it is tax that has the closest relationship with it. Both of them give birth to their own academic and institutional system during the long term of development, but they always keep the countless ties. On one hand, the tax is not only an inevitable important accounting matter to micro economic main body, but also a society duty and task to taxpayers. On the other hand, accounting not only provides the basic information for tax management, but also offers references for the tax system reform from theory and practice. Due to the complex association between them, we dig the depth of the theory of accounting and tax separately; meantime, we need to research the relationship between them.The purpose of the research on the relationship between accounting and tax is mainly for satisfying the need of micro economic main body. For example, tax accounting is mainly solving the differences between accounting and tax, the forming reason is to satisfying the need of practical accounting; the tax planning is mainly use the space of tax laws legally to achieve the largest value of the enterprise, the forming reason is to satisfying the need of financial management. At present, the outcomes which are from the view of basic theory and macro institutional constructing to research the relationship between accounting and tax is scarce. This dissertation is based on the contrast and harmony of the institution, selecting a path which has difference from the mainstream.Accounting belongs to the economic basic scope; tax belongs to the superstructure scope. The essential of the relationship between accounting and tax embodies the connection of the government and the micro economic main body. On the base of researching the divergences of their objectives, functions and principals, this dissertation contrasts the system and detailed contents of accounting and tax institutions, in order to find out the possibilities and connecting points to harmonize them. We should keep the two institutions independent correspondingly, meanwhile, build a bridge to communicate the macro and micro economic, make the accounting and tax institutions serve the reform of the socialist market economy system together.From the view of constructing the institutions, although tax and accounting form their own system, they cannot exclude the impact of opposite party. There are two patterns to dispose the relationship between accounting and tax in the world, one is detached pattern, and the other is coincident pattern. The objectives and principals of accounting and tax are different, so their development trend should be separate, cannot be united together as one system. At present and in future, tax and accounting institutions will always have divergences. They will develop along their own contrail during the procedure of mutual influence and harmony. Accounting emphasizes the protection the benefit of the investors, creditors and other related sides including the tax bureau; tax emphasizes ensuring the ability of colleting government' revenue, but the source of taxation is built on the foundation that micro economic main bodies, especially the enterprises are full of vitality and has the ability of continual development. So, the author deems, in a limited extend, there is the possibility of harmonizing the accounting objective and tax objective. Both of the accounting institution and tax institution should consider the influence of the other side; explore the effective approach to harmonize the relationship.The main clue of the dissertation is: it begins with the provenance and development of the accounting and tax, summarizes the relationship of accounting and tax, and then probes into the accounting objective and tax objective, accounting function and tax function, accounting principal and tax principal. The objective, function and principal are the root of difference between accounting institution and tax institution. Analyzing the above basic theory concepts can establish the base of research on comparing institution.Secondly, this dissertation analyzes the accounting institution's and tax institution's composing and transitional route and concludes the similarity and dissimilarity, contrasting their structure and the procedure of evolvement.Thirdly, according to the present institution rules, the dissertation compares the assets, revenues, expenses items particularly, and try to use the empirical method to analyze the degree and causes of the differences.Finally, based on the contrast of the institution, the dissertation puts forward the proposals to harmonize accounting institution and tax institution, which is the research goal of this dissertation. There are inevitabilities that lead accounting and tax separate, the crucial point is to control the degree of separation. The author concludes the realizable proposals not only think over the practical need, but also consider from the institution point. It should be both sides' duty to harmonize their relationship.