Tax Accounting Model Study

1. Main contentNowadays research on the theory and practice of tax accounting is prevailing increasingly, especially the selection of patterns in tax accounting, which is how to deal with the relationship between tax accounting and financial accounting, has been the focus in discussion for the accounting theorists. There is an explicit instruction in Chinese accounting system that separates tax accounting from financial accounting. From now on, the discussion will emphasize on the degree of separation between tax accounting and financial accounting, that is, to develop individually or to harmonize the two models of accounting on the basis of the recognition of the difference.Through the analysis of source of difference between tax accounting and financial accounting, the dissection of the ingredients and the restricted relationship of the accounting pattern, the research on the development and the reasons for selection of patterns in tax accounting in countries all around the world, I think the pattern concentrating on the coordinate development should be selected due to the special background in China. The pattern should be on the basis of the recognition of the differences between the two kinds of accounting, the pattern should be the assimilation of reasonable contents between the two kinds of accounting, and should be the positive inter-motivating relationship to develop the pattern further. It is unreasonable to expand the gap between tax accounting and financial accounting. Therefore the prospects of the processing of coordinate development do exist.2. StructureThere are three sections in the thesis.Section One: An analysis of the ingredients of tax accounting and relationship among the ingredients.There is an introduction of fundamental theory in this section. The first part is about the standard, which is used to separate tax accounting from financial accounting; in particular the standard is the relationship between tax accounting andfinancial accounting. According to the former analysis, a conclusion is drawn: the differences between tax accounting and financial accounting derive from the tax regulations and accounting principles. The second part is the specific analysis of the structure and ingredients of tax accounting.Section Two: the selection and future development in countries all around the world.The representative pattern of tax accounting in foreign countries is the main content in this section. And then a deep dissection is launched in the reasons for the selection in special patterns of tax accounting. At the end of this part is the illumination from above.Section Three: the selection in patterns of tax accounting in China.This section is the emphasis of the thesis. First, there are a history review of tax accounting in China and an analysis in the environments of tax accounting, and a sub conclusion is drawn that a mixed pattern of coordinate development between tax accounting and financial accounting should be adopted in China. Second, the theoretical foundation of the coordinate development is presented. Last but not least, the prospects of the processing of coordinate development do exist.