2014年会计准则—所得税法分离的经济的运行机制探讨.docVIP

会计准则—所得税法分离的经济的运行机制探讨 - income tax accounting standards separate economic operation mechanism 自1992年11月颁布《企业会计准则》以来，我国会计准则①共经历四次较为重大的修改，实现了我国会计准则与国际财务报告准则的实质性趋同，企业的会计信息质量也得到了逐步提升。随着会计准则的不断变迁，会计准则与所得税法完成了从统一到分离的过程(以下简称“会计—税法分离”)，而且分离程度逐步扩大。“会计—税法分离”使会计核算的独立性加强，但也产生了负面的经济后果，如滥用会计政策，造成会计信息不对称等等。因此，如何正确认识“会计—税法分离”的必然性、如何直面其经济后果、如何规范会计处理显得十分必要。 Since November 1992, promulgated the accounting standards for enterprises , the China accounting standards (1) a total of 4 times more significant changes, realizes our country the substantial convergence with international financial reporting standards accounting standards, the enterprise accounting information quality has been gradually improved. With changing accounting principles, accounting standards and income tax law from unification to the separation of the process (hereinafter referred to as accounting - separation of the tax law), and the degree of separation gradually expanding. Accounting - separation of the tax law to reinforce the independence of the accounting, but also produced a negative economic consequences, such as abuse of accounting policy, accounting information asymmetry and so on. Therefore, how to correctly understand the necessity of accounting - separation of the tax law, how to face to face with its economic consequences, how to regulate the accounting treatment is very necessary. 一、会计准则变迁与会计—税法的逐步分离 A, accounting standards and accounting change - the gradual separation of the tax law 1992年以前，我国实行以计划经济为主的经济体制，会计制度与所得税法的规定基本一致。1992年11月，财政部颁布了《企业会计准则》，引入了国际通行的会计惯例，其中最具代表性的是会计稳健性原则(也可称之为谨慎性原则)。会计稳健性原则和税收公平原则不相容，税收依据公平原则要求税收征管的公平，也要求对会计利润的公平征税；会计稳健性原则却要求公司对收入和损失的确认采取谨慎的策略，即尽量确认损失和谨慎确认收入。正是1992年的会计改革，使得我国企业的会计利润与税收所得首次出现了明显的差异，由此拉开我国会计准则与所得税法分离的序幕。 1992 years ago, our country executes is given priority to with planned economy of the economic system, the provisions of the accounting system and income tax law. In November 1992, the ministry of finance issued accounting standards for enterprises, the introdu