会计制度与税务制度差异的研究

由于企业会计制度与税务制度所规范的对象和目的不同,会计核算和税务核算之间始终存在着一定的差异。我国现行的会计制度,在会计核算原则、会计政策及会计核算实务等方面都与现行的税务制度存在着较大的差异,而这些差异很可能会导致国家税源的流失,并容易引起征纳双方的纠纷,造成纳税调整增多,甚至不能正确地确认纳税人权益,也给企业避税创造了机会。因此,应加快我国税收制度的改革,减少会计制度与税务制度的差异,确保会计核算的准确性和企业依法纳税。

A Study of the Variance between the Accounting System and the Tax System

The different object and aim of the business accounting and the tax system give rise to the variance between accounting practice and tax practice. Currently, China's business accounting system and tax accounting system differ in principle, policy, accounting etc., thus resulting in tax loss, disputes between tax collector and taxpayer, too much tax adjustment, violation of taxpayers' rights and opportunities for businesses to avoid taxes. Therefore, we must accelerate the tax system reform, reduce the variance between the two systems and to ensure the accuracy of financial accounting and the proper paying taxes on the part of businesses.