如何构建我国纳税会计理论框架.pdf

如何构建我国纳税会计理论框架 摘要 随着我国经济体制，税收体制，财务会计的改革，特别是随着税制改革中税法的进一步健 全和完善，深入开展纳税会计理论的研究，已成为会计界的一个重要课题。纳税会计从传统的 会计体系中分离出来后，新的会计环境对如何构建我国纳税会计理论框架有了新的要求，提出 以会计环境为出发点，以会计环境→会计目标→会计信息的质量特征→会计要素→会计基本假 设→会计核算一般原则为基本结构的纳税会计理论框架。 关键词：纳税会计 理论框架 纳税会计要素 1 How to design the pay taxes accounting theory frame in our country Xue yaya Department of Mechanical Engineering, Beijing Institute of Petro-chemical Technology,102617 ABSTRACT With the economic system of our country, the system of the tax revenue, the reform of the financial accountant, especially the tax law is sound and perfect further in the tax system reform. Deep to develop and pay taxes accounting the researches of theories, already become an important subject of the accounting field. Pay taxes accountant separate after coming out, to how structure new accounting environments our country pay taxes accounting in traditional accounting systems, And propose regarding accounting environment as the starting point, with the accounting environment →Accounting goal →The quality characteristic of the accounting information →Accounting key element →The accountant supposes basically →The accountant adjusts the accounting theory frame of paying taxes for basic structure of general principle. Key words: accounting to pay taxes Theory frame Pay taxes the accounting key element 2