Comparative Study Of The Corporate Income Tax System And Accounting System - Also On The Improvement Of The Corporate Income Tax System

With the reform of economic system and the development of market economics, the system of enterprise income tax and accounting structure have been improved. The system of enterprise income tax experienced two great reforms, which were the "tax payments instead of profit deliveries to the state" in 1983-1984 and the establishment of united state-owned enterprise income tax in 1994; at the same time, accounting structure also experienced the reform, which was from implement different accounting in different fields in 1993 to the united accounting structure in 2000. After the two reforms, the distance had been enlarged between the system of enterprise income tax and the accounting structure, which strengthened the difficulty of tax's calculation and collection. Theoretical fields of China and foreign countries' hold different opinions in how to recognize the above relations, some stick to the "separated theory", and some stick to the "united theory". Starting from this point, in this dissertation compare and analyze the system of enterprise income tax and accounting structure. Firstly to analyze the two's different theoretical sources; secondly to compare the two's difference from practice; at last to provide my own opinion, which is the fixed position of the two's relation and how to coordinate them from the system of enterprise tax income.The total is made up of three parts, in which I try to comply with the logic of composing.The first part put forward the reasons of difference between the enterprise income tax and accounting structure, mainly from the theories. First to compare and analyze the two's principles with which they comply, then to advance the necessity of the difference.The second part is the compare and analysis of the system of enterprise income tax and accounting structure from practice in detail, to compare and analyze the two's difference in income affirmation, deducting items, assets handling, investing,debts reconstruction and dealing with ones related, and so on.The third part is the core of the dissertation. After the above analysis, we know the different theoretical foundation about the two, and those differences exist objectively, and in practice the enlarged distance strengthen the difficulty in tax calculating and collecting. At first, this part provide the fixed position of the two's relation in my own opinion, that is to coordinate the two based on keeping the two's separation to some extent, then to analyze how to perfect and coordinate them from the system of enterprise income tax.