| Accounting and taxation independent of each other, but also close contact. The amount of tax paid is based on the production operation is the basis of enterprise production and management situation is reflected through the financial data. Financial data, real, reliable, and is the basis and prerequisite for tax collection, but because each follow different accounting and tax principles, services, different objects, the pursuit of different objectives, between which there are inevitable differences. "The People's Republic of China Enterprise Income Tax Law," Article XXI provides that:"in the calculation of the amount of taxable income, corporate finance, accounting treatment and tax laws and administrative regulations are inconsistent and should be in accordance with tax laws and administrative regulations calculation. "This is the income tax is based on taxable income rather than the root causes of the accounting profit.In recent years, with the market economy and the increasing internationalization of China to speed up the accounting system and tax system reform. In February 2006, the Ministry of Finance issued a basic norms and 38 specific accounting standards, indicates that China has established a system of international convergence of accounting standards; in March 2007, of the Tenth National People's Congress adopted the "People's Republic of the Enterprise Income Tax Law ", the unification of domestic and foreign income taxes. The new norms and new tax law enacted after the implementation of the difference between the two presents new changes, while the analysis of accounting standards and corporate income tax law and in accordance with these differences between the requirements of their tax treatment can be achieved to improve the quality of accounting information and in accordance with law to fulfill the purpose of tax liability.In this paper, standardize research and statistical analysis of a combination of methods, from the macro and micro levels of accounting standards and the "Enterprise Income Tax Law" to study the differences, and strive to be able to compare comprehensively summarized and concluded the problem, the contents do The combination of theory and practice, the theory could explain the differences arising from the root causes behind the reflected in-depth analysis of differences in accounting standards and the "Enterprise Income Tax Law" in the principles and conceptual differences, but also shows the actual operation of the difference between what the appropriate tax adjusting events. In the resolution of differences, the author believes that because of accounting standards and the "Enterprise Income Tax Law" normative targets and goals are different, the difference can not be eliminated. If the tax laws as a basis for accounting, will lead to distortion of accounting information, if accounting income and profits tax as a tax based on the functions to be weakened, and therefore, represented by France and Germany "would tax" unified model is not feasible. From corporate income tax returns of the four Evolution (1994 edition-2006 Edition-1998 Edition-2008 edition of years), it seems, this table from the past to the income statement based on the gradual change to tax law, caliber of "total income" minus " deduction "format designed to show independence of the tax and accounting system. From the evolution of China's accounting standards, our country's reform and construction of accounting standards based on International Accounting Standards and U.S. accounting standards modeled. Therefore, accounting standards should be maintained and the "Enterprise Income Tax Law" of mutual independence, but not fully acceptable to the United States and Britain as the representative "would tax" separation mode, accounting standards and the "Enterprise Income Tax Law" should be coordinated with each other and with the economic environment fusion. Coordination of the differences between the two is to promote the accounting standards and the "Enterprise Income Tax Law," both self-perfection, improve accounting standards and the "Enterprise Income Tax Law" is the premise and the inevitable differences in the coordination of requirements.The author is now the Tibet Autonomous Region State Administration of Taxation as part of the one engaged in tax work, tax administrators, in the daily management of the tax inspection and tax work, accounting and tax law for the result caused by differences in financial accounting cost taxpayers too much, tax compliance costs and the cost of administering the tax authorities, has personal experience. In the course of writing this article, the author used the past four months to return to the flat to go to work, personally participated in the Tibet Autonomous Region, nearly 10 enterprises under the jurisdiction of the IRS tax examination. Through the tax inspection, and the taxpayer's personal exchanges as well as the enthusiasm with colleagues discuss different kinds of accounting and tax revenue caused by the difference has become more profound and rational knowledge, but also the writing of this paper has made collection and management front-line "First first-hand "material. However, due to Tibet itself, the overall economy compared to backward provinces in the Mainland, coupled with the Tibetan local large-scale enterprises with less, resulting in its "will tax" differences in treatment and a relatively simple tax adjustment methods available to draw on the analysis of fewer cases, in particular, the lack of For listed companies, related party transactions and other more complicated case. I to this, article as his thesis, but also want to combine their work, through both a detailed analysis of differences, look forward to their future endeavors.Full-text is divided into five parts.First, the introduction of accounting standards and the "Enterprise Income Tax Law," the relationship between the principal explained the relationship between accounting and taxation, that is associated with the accounting of many sectors of the economy, the course ought to tax and accounting most closely. Accounting is based on the micro-level, but for the macro-areas, while the tax is based on the macro level and acting on the microscopic fields, accounting directly for the enterprise but also connected with the whole socio-economic operations, and taxation the first country-based macroeconomic regulation and control needs of the collection and management of specific enterprises. Accounting for tax to provide information support and this support extends to both mutual support, can be simply understood as:to take advantage of tax levied for the information provided by accounting and processing results and then fed back to the accounting impact of the accounting profits data information. However, generally speaking, both also in accordance with the direction of their independent development, accounting and tax the different functions and disciplines properties determine the accounting and taxation systems in their design process, follow different objectives, management principles and business standards. With Nobbs (Nobes) classification, an overview of accounting standards and the "Enterprise Income Tax Law" relationship model and make their own income and tax income of China's views, of the relationship between mode selection, which is our duty models will be a realistic choice should be "appropriate" separation..Second, from the start of the accounting standards Clara Nissky Law and the "Enterprise Income Tax Law" differences in the theoretical analysis. By comparing the fiscal objectives and purposes of tax legislation, accounting information quality requirements and the principles of tax legislation, accounting and tax laws to find out the root causes of the differences arise, I believe that accounting standards and the "Enterprise Income Tax Law" goals are different from the norm, decided to follow its basic premise and There is a certain difference in principle, it is accounting standards and the "Enterprise Income Tax Law" the root causes of the differences. Knowledge of the final adoption of game theory to analyze the relationship between the two interests of the game, pointing out that in the modern corporate governance structure, from policy formulation to act on the business process in the interests of at least twice a game, that is, accounting standards and tax laws and the development of sectoral interests of game Game of the interests of business and government, in the interests of the game each time the process will lead to the separation of tax law and accounting standards.Third, the Department is divided into the focus of this study. The total profit and taxable income is the difference between the accounting standards and the "Enterprise Income Tax Law," the ultimate expression of differences, while the wide array of tax adjustments is the total profit and taxable income differences between the concrete embodiment. In a concrete analysis of accounting standards and the "Enterprise Income Tax Law," the differences, in order to enhance the relevance and timeliness of the article, the author of "The People's Republic of China enterprise income tax returns the year" (2008 version) of Schedule III "Tax Adjustment Project List "main line, to accounting standards and the" Enterprise Income Tax Law "as the object of study, classified as class differences in income, net of class differences, differences in asset classes, reserve adjustments and other four large projects for detailed analysis, as far as possible be detailed and thorough analysis of the differences between the two. Fourth, select the 2006-2008 Shanghai-602 listed companies as a research sample of listed companies on China's accounting profit and taxable income differences in descriptive statistics, pointing out that with the accounting standards and the "Enterprise Income Tax Law," the implementation of the expansion of their differences is an indisputable fact.Fifth, the above research and analysis, put forward its own accounting standards and the "Enterprise Income Tax Law" differences in the coordination of principles and recommendations. I believe that the differences in the principles of co-ordination should stick to its principles of unity and independence, that is for the corporate finance, accounting treatment is provided for.under the tax laws and administrative regulations do not provide, and the general management principles in accordance with existing financial accounting regulations. This helps to reduce and coordination of tax and accounting differences, but also help reduce the cost of taxpayers, financial accounting, tax compliance costs and reduce the cost of administering the tax authorities; only the accounting treatment and tax treatment to maintain their independence in order to ensure that accounting information authenticity and accuracy of tax liability. For the difference between the two, I propose:1, the establishment of accounting for tax collection services, the concept of optimization and tax collection and accounting standards related to the design; 2, in the tax system in greater draw on the rational core of accounting standards, improve the tax system scientific and reasonable.Innovations of this article is reflected in two aspects:First, accounting standards and the "Enterprise Income Tax Law," the difference between a comprehensive, systematic research and analysis, always adhere to the macro and micro two angles. That both differences in macroeconomic theory, in particular the legislative intent of accounting objectives and tax differences, accounting information quality requirements and differences in the principles of tax legislation; micro-namely, the substantive differences between the two, namely, income class, excluding class, asset class, reserve, etc. are specific differences, and to propose differences in the actual operation of the tax adjustment method.Secondly, the author in the analysis of accounting standards and the "Enterprise Income Tax Law" specific differences in the interest of "The People's Republic of China Enterprise Income Tax Annual tax returns" (2008 version) of Schedule 3 "schedule of tax adjustments," the main line, with accounting standards and the "Enterprise Income Tax Law" as the object of study, carried out a detailed analysis of the articles to enhance the relevance and timeliness of the contents to achieve a combination of theory and practice. |
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