The Research On Discrepancy And Reconciliation Between China Accounting System And Tax Regulations Exampling Income Tax Based On The Issuance Of The New Accounting Standards

Both the reformation of China Accounting Standards and Taxation and the economy's market-directing & globalization enlarged the discrepancy between Tax Regulations and Accounting Standards. The discrepancy had become an urgent problem for the management of taxation and the work of accounting.The implement of both the "2006 Enterprises Accounting Criterion" and the new taxation law symbolized the further separation of our country's accounting rules and taxation law, which aroused big repercussion in the practice, meanwhile raised concern and dispute about our tax-accounting pattern and the influence factors to it. This essay aims at through the study of the relationship between the accounting rules and taxation law in our country, to find—how large is the difference between the accounting rules and taxation law? What is the reason of the difference? As the coming of the new accounting rules and new taxation law, what should we do to harmonizing them?On the basis of summing up former research, the author carried out this study from the following aspect:First, introduced the background, significance, literature review, structure of this paper and contributions of this paper.Secondly, introduced the relevant theories of the accounting rules and taxation law briefly, from their relationship to analyze, and then bring out the concept of tax-accounting pattern.Thirdly, through normative analyses and positive analyses to point out the separation trend of the accounting rules and taxation law, then analyzed the deep reasons of the separation from the environmental factor and the Game Theory of policy subjects.Fourthly, compared the foreign tax-accounting patterns' development and learned lessons from them.Fifthly, proposes suggestions for their effective cooperative from policy plane and concrete operation.The innovation of this essay lies in: First, most scholar only used normative analyses to study the differences between the accounting rules and taxation law, but the author used the data in the annul report of the listed companies, through positive analyses to get the differences; Second, at present, the scholar of our country analyzed the causes of the accounting-tax differences mainly by their target,principle and soon, the author took abroad environmental factor analysis method for reference, and used the Game Theory to analyze the deep reason of the differences; thirdly, this essay emphasized on the of the new accounting rules and new taxation law, then formed a new tax accounting-tax differences table, and brought forward the overall thinking and feasible method of their cooperation.By demonstrating the reasonableness of separating Accounting System and Taxation through the comparison of their inherited relationship and the international practices, the writer covers the relevant topics of the discrepancy and the reconciliation of Accounting System and Taxation in China. During the field work, the writer samples the income tax to analyze the discrepancy and the reconciliation inductively and deductively by integrating the modified Accounting Standards which were issues in 2006 by Ministry of Finance.Consequently the writer categorizes and summarizes part of the income tax discrepancy which shows an excellent combination of the theory and the practice. Based upon the discussion by integrating the theory and the practice, the necessity and applicability of reconciling income tax discrepancy are analyzed. Also recommendations are made about the thoughts of reconciling the income tax discrepancy and how to reconcile the discrepancy through Tax accounting.