Comparative Analysis Of Tax Accounting In U.S.A, Japan And France

No comparing, there is no differentiating ; no differentiating, there is no adopting and discarding., This article is based on the consideration to realize the meaning of comparative accounting In view of forming three kind of tax accounting pattern , namely, the tax accounting pattern with the characteristic of tax accounting becoming independent of financial accounting ; the tax accounting pattern with the characteristic of tax accounting harmonizing with financial accounting ; the tax accounting pattern with the characteristic of tax accounting unified into financial accounting , so the paper chooses the typical country from the three kind of patterns and presents the comparative analysis By comparatively analysing of accounting environment and tax accounting content of U.S.A , Japan and France , expecting to get some teaching for establishing the tax accounting that is fit for Chinese actual conditions This paper consists of 5 chapters:The first chapter makes total narration about tax accounting In this chapter, it introduces the relative theoretical content on the generation, definition , objection, accounting calculation factor, characteristic of tax accounting , partition of tax accounting pattern , and so on The second chapter is mainly about the American tax accounting Firstly, it describes the 5 environment factors , namely , the economic structure , legal system , business organizational form & financing channels , the form of regulation on accounting , culture & history And then , it focuses on the description the theoretical framework of federal tax accounting in U.S.A and the basis of tax accounting The third chapter is mainly about the Japanese tax accounting Firstly, it describes the 5 environment factors , namely , the economic structure , legal system , business organizational form & financing channels , the form of regulation on accounting , culture & history And then , it focuses on the description of thetheoretical content in Japan and the basis of tax accounting The forth chapter introduces the tax accounting of France in which the tax accounting is integrated into financial accounting In France , because the tax accounting is the composition of financial accounting , there is no independent theoretical contents on it So in this chapter, it only presents the descriptions on accounting environment and the rules of the tax law For the above-mentioned contents , the fifth chapter makes synthetically comparative analysis , and summarizes all of these. Finally, by comparing our country with the three countries, to get the enlightenment for our tax accounting.