会计准则与税收政策差异.docVIP

会计准则与税收政策差异问题研究 摘 要 随着我国社会主义市场经济体制的不断发展和完善，随着国际化的日益加强，随着资本市场的发展，我国新颁布的会计准则和税收法规也在不断地深化，我国的会计体制改革和税收体制改革也取得了丰硕的成果，会计准则与税法法规两者之间的差异及其影响呈现日益扩大的趋势，两者之间的差异存在不小的负面影响，这就需要我们加强两者之间的协调，做到既要不断完善会计体系，保证会计信息质量，又能维护税法的公正性与权威性，有利于税收征管。为了使会计准则与税收法规更好的协调，本文展开对会计准则与税法的差异进行了宏观和微观层面的分析和比较，阐述了差异带来的影响，并提出了处理意见与方法。 叙述了我国会计准则和税收法规相关理论，以我国现行的会计准则和税收法规为依据，系统地分析了我国会计准则和税收法规的差异及其成因，提出了解决矛盾的基本原则和对策建议。 关键词： 会计准则 税收法规 差异 协调 Abstract Along with Chinas socialist market economic system, the continuous development and improvement, with the growing international, with the development of capital markets, Chinas newly issued accounting standards and tax laws are constantly deepening, Chinas accounting system reform and tax reform has achieved fruitful results, accounting rules and tax laws and regulations and the impact of the difference between the present growing trend, there is no difference between a small negative impact, which requires us to strengthen coordination between the two, so that we must constantly improve the accounting system to ensure the quality of accounting information, while protecting the fairness of tax law and authority, tax collection help. Accounting standards in order to better coordination with the tax laws, the paper started on the differences in accounting standards and tax laws were macro and micro levels of analysis and comparison, described the impact of differences, and put forward opinions and methods of treatment. Description of our accounting standards and tax laws related theories to our current accounting standards and tax laws, based on systematic analysis of the Chinese accounting standards and tax laws cause differences and put forward the basic principles of resolving contradictions and countermeasures. Key words: accountant rules the tax laws the difference coordinated 目 录 前 言 1 一、会计准则的概述 2 （一）会计准则的概念 2 （二）会计准则体系层次 2 （三）会计准则的基本特点 3 （四）会计准则存在问题及原因分析 3 二、税收法规的概述 4 （一）税收法规的概念及目标 4 （二）税收政策的分类与发展 5 （三）税收政策职能与作用 5 （四）现行税制发展趋势改革，改善与完善 5