Research On The Coordination Between Tax Laws And Accounting Regulation

Since reform and opening up with the accounting regulation and tax laws,the unanimous situation in tax system and accounting system is broke while the differences arising,This model with the relationship of tax and accounting plays a positive role in promoting the reform of tax and accounting.However,under the influence of Chinese economy of special historical background,there still exist grave drawbacks in cause, content,efficacy administration,standardized treatment of tax accounting in tax law,which not only bringing up worried to tax and accounting,increasing tax and accounting costs,but also instructing taxation,intensifying contradiction between government and enterprises, even adding economic reform costs.It is becoming increasingly urgent to deal with the difference between taxation and accounting.So,to find effective way from taxation theory is the core issue of the thesis.Accounting to experience from other countries,the establishment and improvement of tax and accounting closely relates to the country's overall environment,especially economy and law.Based on the law theory,accounting theory and finance theory,the thesis aims at the differences between tax and accounting,consolidating the functions of tax law and Accounting System.Using law,accounting and finance theory,combining theory and practice,the west country's experiences and China's reality,the thesis completely and systematically analysis the divergence and causes between Tax Law and Accounting Regulation, analysis the necessity,possibility on co-operation based on Tax Law and Accounting Regulation,put forward co-operation's principle and provide constructive scheme for an effective,standardized co-operation system.The thesis consists of seven chapters,which are grouped into three sections:introduction,the main body and conclusion. The first section focuses on the discussion of the following issues: first,analyzing the necessity of Tax Law and Accounting regulation,and putting forward the point that Tax Laws difference from Accounting Regulation is decided by the Accounting controlling model;second,on the basis of newly Tax Laws and Accounting regulation,extracting all differences,and benefiting by another country's experience,analyzing the differences on law from legislation's efficient,not changed,fairly, reasonable and serious;third,analyzing the necessity and possibility of coordination between tax laws and accounting regulation,putting forward the point on reforming taxation legislation's procedure, perfecting tax law's system,modifying tax laws and perfecting the information published system abided by principle of combining systematic and separately,efficient and reasonable,international coordination and convergence;finally,the author point out the coordination between tax laws and accounting regulation is a complicated,emphasize this thesis is tentative,expect valuable suggest in researching on the coordination between tax laws and accounting regulation.