Income Tax Accounting And Its Relationship Research With The Tax Law

With the widening gap between Accounting and Tax law, together with global tendency nowadays, accounting becomes the focus in the Accounting field and the Tax circle. Based on the international convergence and equivalence China published Accounting standards for Business Enterprise system and constructed Business income tax unified system, which make new engine for the development of the Chinese income tax accounting, and also make an extremely practical significance topic for the Chinese income tax accounting research. How to construct a relatively perfect income tax accounting of theory and practice system in the conceptual framework, and coordinate the relationship between accounting and taxation, becoming this article’s objective and essential point.As the theme of this article, the emergence and development of income tax accounting is the result of taxation and accounting interaction as well as interplay, though, the’income tax accounting’ in this article is just a part of Financial accounting, rather than the most essential branch of tax accounting, which is the independence of Financial accounting. Therefore, all content of this text are discussed in range of Financial accounting.This text according to current accounting system and taxation system, references prophase relatively rich standard research outcome and empirical evidence, changes a historical logic analysis for income tax accounting evolution and accounting and tax relationship, which pointed out that accounting and tax law moderate separation of inevitable trend, confirmed the current accounting reform achievement, then this paper proceeded real practice level of concrete analysis, for some current tangle of principle and practice misunderstanding, helps the current theories and practices of workers for specific problem accurately, and reflect relatively. This is also the reflection about the author as a society practitioner, who emphasizes emphatic practice and theory instruction practice. In order to put the question to further, this paper seizes the common concern that will be separated and analyzed with tax separated the rationality and necessity of cases, and puts forward a worrying fact that accounting difference earnings management provides opportunity, which in turn on the accounting information quality forming constraints, the author conducts a preliminary empirical test. Therefore it’s further strengthened by this paper emphasizes that two organic faith, and to coordinate established another section and which has been demonstrated, puts forward some coordination of policy. So far, it is the basic form ideas clearly distinct logic orderly framework of research.Specifically, this paper mainly includes the following several parts:The first chapter, introduction. This theme introduces the background and significance of the research, and defines the important concept which involved in the article. In order to make clear this research objects and research scope. Here is the paper’s main research framework, research ideas and methods, and this paper’s expectation of the possible breakthrough and innovation, to facilitate everybody to generalize a first impression about this paper.The second chapter, Income tax accounting research summaries and literatures review. Income tax accounting was generated in this background, which is accounting theory and modern income tax mutual influence and interactive historical condition. Related research concentrates on both of the separation and coordination. This chapter is mainly based on income tax accounting standards development, and coordinates relevant empirical research and normative research achievement, thus seeking research trajectory and income tax accounting’s evolving thought route, and provides essential fundamental premise for implementation of full-text viewpoint.The third chapter, the judge of the accounting and taxation relationship. The content of this chapter is an inevitable progression and outspread about income tax accounting development issue, rather than setting another section or the general discussion about the relationship between Accounting and Taxation. This chapter introduces international accounting history of two relation mode about Accounting and Taxation, which mode is unity of Accounting and Taxation represent by France and Germany was fade but not quit the stage of history, as well as the another mode that the separation of Accounting and Taxation has become the mainstream of modern accounting. According to the analysis about Accounting and Taxation relationship’s history origin and evolution trend, basically, the balance sheet liability method is the one of the income tax accounting field. Based on the conceptual framework of financial accounting, this paper attempts to design a relatively unique income tax accounting concept framework and accounting system.The fourth chapter, the differences between Accounting and Taxation and the measuring method. The paper’s idea is the main difference about accounting and tax law that two legislative system and social organizational system in the present state. This paper will describes both in target, function, principle and several main aspects’ difference of generation, and combines the present two big institutional arrangements to analyze concretely, in order to make clear the respective development path, and clarify the widespread misunderstanding in practice. In addition, the chapter also explain measurement methods of difference of accounting. With the reference of data for recent years, we do huge mount of research on the aspect of Accounting and Taxation difference, in order to provide fundamental material for research and practice of statistics conveniently.The fifth chapter, Accounting and Taxation difference and earnings management of relations’research. Although Accounting and Taxation difference is innate, and in contemporary that shows an enlarging trend, meanwhile, everybody admit its rationality and scientificity, but concern about that it may lead to its earnings management and tax-avoidance. Based on the differences and earnings management of Accounting and Taxation relationship’s research, under the background of the financial statements’data, to analyze Accounting and Taxation relationship’s difference and earnings management empirically, after that, the earnings management is a factor, which causing Accounting and Taxation gap widens.The sixth chapter, the coordination between Accounting and tax law relationship. The gap between Accounting and tax law will get a larger tendency that arouse general concerns and how to coordinate it become a focus. This paper analyzes the accounting and tax law excessive separation, and points out the possibility of coordination and gives them a two-way coordination policy, the main reason why they can finally realize their interaction and win-win is that accounting and tax law keep difference degree, and they respectively within acceptable limits mutual reference and introduce each other advanced scientific concept principle and method.Finally the summary and Suggestions. This paper ensuring the research significance under the precondition, and basically finish the integration and extensions to previous research achievements and practice experiences, and put forward some thoughtful ideas as well as proposals, meanwhile it still has research limitations and weaknesses. I am looking forward to more thoughtful criticisms and suggestions, after all, this is an exciting and also promising study field.