会计准则和法的差异研究正文.docVIP

摘要 经济体制改革的深入和市场经济的发展，促使税法制度与会计制度不断改革。1994年我国税法进行工商税制的全面变革，基本形成我国现有的税法格局。同时，会计制度也从1993年的分行业会计制度到2000年全行业统一会计制度的重大演变。2007年开始，我国又实施新的企业会计准则。新准则进一步与国际会计准则靠拢，也导致我国税法与会计进一步分离。会计准则和税法的差异已成为当前税收征管和会计工作中的一个亟待解决的问题。它关系到我国会计体系的建立、健全和税制的完善。从会计和税制的改革开始，会计和税法的差异产生了。本文以我国现行税法和会计准则为依据，全面系统地分析了我国税法和会计准则的差异及其成因，并提出了会计和税法差异协调的可行性及协调措施。本文从会计和税法的改革历程开始入手，分析了会计和税法产生差异的理论原因，并在实务方面具体对各种差异进行了分析。文章主要采用了举例法和比较法对会计和税法的差异进行研究。 关键词：会计，准则，税法，差异，研究； Abstract Deepening of economic reform and development of market economy, tax system and accounting system to promote reforms. Chinas tax laws in 1994, a comprehensive business tax reform, the basic form of the existing tax structure. At the same time, the accounting system from 1993 to the sub-sector accounting system in 2000 unified the whole industry a major evolution of the accounting system. 2007, China has implemented new corporate accounting standards. Further with the new guidelines move closer to international accounting standards, has led to further separation of tax and accounting. Differences in accounting standards and tax law has become the work of tax collection and accounting of a serious problem. It is related to the establishment of accounting system, improve and perfect the tax system. Accounting and tax reforms from the beginning, differences between accounting and tax generated. In this paper, our current tax laws and accounting standards as the basis of a comprehensive and systematic analysis of the differences in tax laws and accounting standards and its causes, and proposed tax accounting and differences in the feasibility of co-ordination and co-ordination measures. In this paper, accounting and tax law reform process started, analyzes accounting and tax reasons for the discrepancy theory, and practical aspects in the specific analysis of the various differences. This article mainly uses examples and comparison of differences between accounting and tax research. Keywords: accounting, standards, tax laws, difference, research;