A discussion on Chinas accounting standards and tax law coordination（讨论中国的会计准则和税法的协调）.docVIP

A discussion on China’s accounting standards and tax law coordination [Abstract] and the international convergence of accounting standards system for the merger of the Foreign Enterprise Income Tax Law, the accounting standards and tax laws, especially the difference between the two coordinate research provides a new platform. In this paper, expounded China’s tax relationship model is based on the analysis of the coordination of the new standards and tax laws of the relationship between income and tax income, and put forward the idea that further narrow the difference between income and tax income. [Paper Keywords] accounting standards, tax laws; coordination First, China’s accounting standards and tax law pattern of relationships (For a tax relations between two basic models According to the classification of the British professor of accounting at Nuobu Si, accounting standards and tax regulations there are two modes The first category is based on micro-economic theory based on, as the representative of Britain, the United States and other countries “tax separation” independent mode, accounting standards and tax law, tax, be adjusted in accordance with the tax laws. The second category is based on macroeconomic theory based on “tax unified model, represented by France, Germany and other countries. In Britain and other mature market economy countries, the degree of public ownership of capital is small, the smaller the role of government in the allocation of resources, well-developed securities market, mainly by private professional organizations to develop accounting standards, and implementation of management accounting. Accounting objective that emphasizes service in multi- of the users of accounting information, accounting information facilitates decision making to investors and creditors, to protect investors’ interests as a starting point, the tax authorities require equitable and efficient taxation, to ensure the completeness and timeline