税务会计毕业论文.docVIP

税务会计毕业论文 摘要：由于税务会计要以税法为导向因此体现税收原则的税收核算原则也就是税务会计原则。税务会计原则一般都隐含在税法中它虽然远远不如财务会计原则那么明确、那么公认但其刚性、其硬度却要明显高于财务会计原则纳税人一旦违反就要受到税法等相关法律的惩处。文章对由税法主导的税务会计原则与投资人导向的财务会计原则进行了比较从中可见两者的差异 及其产生的原因。研究税务会计原则与财务会计原则的差异旨在探讨如何构建符合国际化发展趋势的税务会计与财务会计的关系模式。关键词：比较；税务会计；会计原则；财务会计；会计原则Abstract: Because tax accounting must take the tax law as the guidance therefore manifests thetax revenue principle the tax revenue calculation principle is also tax accounting the principle. Taxaccounting the principle conceals generally in the tax law although it was inferior by far financeaccountant the principle that is clear that recognizes but its rigidity its degree of hardnessactually must be higher than finance obviously accountant the principle once the taxpayerviolates must receive the tax law and so on related law the punishment. The article to financialinventory accounting who the principle and the investor guided by tax law leaderships taxaccounting the principle has carried on the comparison obviously boths difference and producedreason. Research tax accounting the principle and financial inventory accounting is the principledifference how for the purpose of discussing constructs conforms to internationalization trend ofdevelopment tax accounting and financial inventory accountings relational scheme.key word: Compared with Tax accounting Accountant principle Financial inventory accountingAccountant principle前言 不论在税收学中、还是在财务会计学中有关“原则①”问题都是其学科理论的核心内容因为它是构建最优税收制度、最优财务会计制度的法则或标准。换言之如果没有“原则”也就没有灵魂而介于税收学与财务会计学之间的、或者说两者交叉的边缘学科——税务会计其“原则”应该是税收原则与财务会计原则的“结合”。但因“税法至上”税务会计原则以税法为主导凡符合其要求的财务会计原则它就承认不完全符合其要求的财务会计原则它就有限承认或有条件承认不符合其要求的财务会计原则它就不予承认。经过“筛选”与“甄别”后逐步形成了税务会计原则。本文在探讨税务会计原则、并与财务会计原则对比分析后提出如何构建符合国际化发展趋势的税务会计与财务会计关系。 一、税务会计原则 国家为了实际有效地对纳税人稽征税款在税收原则指导下通过税法体现并逐步形成了税收核算原则。如果站在纳税人的角度税收核算税款稽征原则就是税务会计原则。税务会计虽然要遵循财务会计的一般程序和方法②但它必须以税法为导向因此美国学者认为美国的国内收入法典IRC既是联邦税收的最高法律也是税务会计Federal Tax Accounting的理论与方法指南凯文.E.墨非等2001如是税务会计原则也就隐含在国内收入法典之中。我认为包括我国在内的世界各国其税务会计原则都隐含在税法中它虽然远远不如财务会计原则那么明确、那么公认、那么耳熟能详但其刚性、其硬度却要明显高于财务会计原则纳税人一