论会计制度与税务制度的歧义与协调--解决会计国际化带来的税务难题

目前,随着我国一系列具体会计准则的出台和统一会计制度的颁布实施,我国会计制度改革已基本实现与会计国际化惯例的接轨,但随之引发会计制度与税务制度歧义的范围扩大,对税务核算和税收征管带来了极大的冲击,产生一系列税务难题。对此,我们可以借鉴国际实践经验,对我国会计制度与税务制度的关系模式进行理性选择,并在协调两者的基础上提出一些具体措施。

The Ambiguity and Coordination for Accounting and Tax Systems

Basically, with the publishing of particular accounting norms and the effecting of general accounting rules, our accounting system has got integrated into the international practice. But following it appears a series of tax problems such as the enlarged ambiguity of accounting and tax systems, the great challenge for tax calculation and collection, etc. So it is necessary for us to draw on international achievements and make a reasonable choice of relations between accounting and tax systems so as to put forward specific measures on the basis of coordination.