analysis of tax accounting and financial accounting separation of network（分析税务会计与财务会计分离的网络）.docVIP

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analysis of tax accounting and financial accounting separation of network（分析税务会计与财务会计分离的网络）.doc

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analysis of tax accounting and financial accounting separation of network（分析税务会计与财务会计分离的网络）

Analysis of tax accounting and financial accounting separation of network Write papers Net: [Abstract]: In recent years, the deepening of China’s accounting reform and the ‘Accounting Standards for Enterprisesgt;gt; and lt;lt;PRC Enterprise Income Tax Provisionalgt;gt; announcement and implementation of the accounting treatment of income tax gradually cause of attention. In view of our tax system becomes more complete, more stringent tax administration, the calculation requires more and more refined. The implementation of tax accounting and financial accounting separation is a necessary requirement. [Keywords]: separation of different reasons for contact First, the reasons for separation 1 target different tax and accounting goals. That the objectives of financial accounting is to provide users of accounting information can be real, objective and fair reflection of the financial position and operating results, financial reporting, tax accounting objective is to ensure that revenue, to regulate the economy and fair social distribution. two different objectives, this will bring the accounting income and taxable income to be materially different, and that trying to narrow the differences between the two efforts, it is impossible to succeed. From the above arguments, we can see, ‘ separation ‘theory is based on accounting objectives and coordination of non-tax revenue target for the assumed conditions. (2) financial accounting and tax accounting of the legal basis for the different, the former is based on accounting standards, which is the national tax laws. Both because according to different, so the scope of its revenue recognition and confirmation at different times, resulting in the accounting income and taxable income were significant differences for the separate accounting and reflect this difference, tax accounting and financial accounting should be separated. 3 tax and financial accounting principles in accounting for the difference. F