會(huì)計(jì)制度與稅法規(guī)定相互協(xié)調(diào)的思考
（會(huì)計(jì)專業(yè)畢業(yè)論文）
摘 要
隨著經(jīng)濟(jì)市場(chǎng)化和國(guó)際化的日益加強(qiáng)，我國(guó)會(huì)計(jì)改革和稅制改革也在不斷深化。在這個(gè)過程中，會(huì)計(jì)制度與稅收法規(guī)之間的差異呈現(xiàn)了日益擴(kuò)大的趨勢(shì)，從而對(duì)我國(guó)經(jīng)濟(jì)的發(fā)展帶來了重大影響，已成為當(dāng)前會(huì)計(jì)工作和稅收征管中的一個(gè)急需解決的重要問題。
《2006年企業(yè)會(huì)計(jì)準(zhǔn)則》和2007年《企業(yè)所得稅法》的頒布和實(shí)施，標(biāo)志著我國(guó)會(huì)計(jì)制度與稅收法規(guī)的進(jìn)一步分離，這在實(shí)務(wù)界引起了很大反響，也引起了學(xué)術(shù)界對(duì)目前我國(guó)會(huì)計(jì)制度與稅收法規(guī)關(guān)系的關(guān)注和爭(zhēng)論。會(huì)計(jì)制度與稅收法規(guī)的差異有多大?造成這種差異的內(nèi)在原因是什么?我們又該如何對(duì)二者進(jìn)行協(xié)調(diào)?在這樣的一個(gè)新的制度背景下，本文旨在通過研究目前我國(guó)會(huì)計(jì)制度與稅收法規(guī)的差異，分析造成二者差異的深層次原因，揭示二者差異協(xié)調(diào)的必要性和可行性，并且從制度層面和業(yè)務(wù)層面上提出一些有關(guān)二者協(xié)調(diào)的思路與對(duì)策。
論文運(yùn)用理論知識(shí)，從會(huì)計(jì)制度和稅收法規(guī)之間的關(guān)系著手，結(jié)合中國(guó)的實(shí)際，剖析了我國(guó)會(huì)稅差異協(xié)調(diào)的必要性和可行性，提出了會(huì)稅差異協(xié)調(diào)的總體思路及建立稅務(wù)會(huì)計(jì)協(xié)調(diào)會(huì)稅差異這一可行性建議。本文對(duì)會(huì)計(jì)制度和稅收法規(guī)協(xié)調(diào)性的研究不僅具有理論意義，更具有積極的現(xiàn)實(shí)意義。
關(guān)鍵詞： 會(huì)計(jì)制度； 稅法； 差異； 協(xié)調(diào)
Abstract

With the market economy and internationalization to strengthen, China's accounting reforms and tax reforms are deepening. In this process, the accounting system and tax laws presents the difference between the growing trend, and thus China's economic development has been enormous, and has become accounting and tax collection in an urgent need to resolve important issues.
"Accounting Standards in 2006" and 2007 "Enterprise Income Tax Law," the promulgation and implementation of sign with our accounting system and tax regulations to further separation, which caused a great response from practitioners, but also caused the academic community of the current accounting system and tax laws in China the relationship between attention and controversy. How is the difference of Accounting system and tax law Regulation? The underlying causes of this difference is what? How should we coordinate them? In this context a new system, this paper aims to examine the current accounting system and the tax laws of China the differences , analyze the reasons underlying the differences between the two, revealing the difference is the necessity and feasibility of co-ordination, and from the system level and operational level, coordination between the two presented some ideas and countermeasures.
Papers using theoretical method analyzes the differences in our country will tax co-ordination of the necessity and feasibility, proposed the general idea of coordination between tax and the establishment of tax accounting differences in the coordination of the feasibility of the proposed Council Tax. In this paper, the accounting system and harmonization of tax laws not only of theoretical significance, and a more positive and practical significance.

Key words: Accounting system; Tax; Difference; Coordination
目 錄

1 緒論 1
1．1 研究背景 1
1．2 研究意義 1
1.2.1 在理論上的意義 1
1.2.2 在實(shí)踐中的意義 2
1.3 文獻(xiàn)綜述 2
1．3．1 國(guó)外文獻(xiàn)綜述 2
1．3．2 國(guó)內(nèi)文獻(xiàn)綜述 3
1.4 論文結(jié)構(gòu) 5
2 會(huì)計(jì)制度與稅法的差異分析 6
2.1 會(huì)計(jì)制度與稅法的基本關(guān)系 6
2.1.1 會(huì)計(jì)信息是稅收的基礎(chǔ)，會(huì)計(jì)制度的制定同時(shí)受稅法的影響 6
2.1.2 會(huì)計(jì)制度與稅法服務(wù)對(duì)象有所不同，但又有內(nèi)在的一致性 7
2.2 會(huì)計(jì)制度與稅法差異的成因分析 7
2.2.1 市場(chǎng)經(jīng)濟(jì)的發(fā)展導(dǎo)致企業(yè)會(huì)計(jì)制度與稅法出現(xiàn)差異 7
2.2.2 目的不同導(dǎo)致企業(yè)會(huì)計(jì)制度與稅法出現(xiàn)差異 8
2.2.3 基本前提不同導(dǎo)致企業(yè)會(huì)計(jì)制度與稅法出現(xiàn)差異 8
2.2.4 會(huì)計(jì)制度與稅法制定機(jī)構(gòu)不同導(dǎo)致會(huì)計(jì)制度與稅法出現(xiàn)差異 9
3 會(huì)計(jì)制度與稅法規(guī)定的差異體現(xiàn) 11
3.1 資產(chǎn)要素與稅法規(guī)定的差異體現(xiàn) 11
3.1.1 固定資產(chǎn)的差異體現(xiàn) 11
3.1.2 無形資產(chǎn)的差異體現(xiàn) 12
3.2 負(fù)債要素與稅法規(guī)定的差異體現(xiàn) 12
3.3 所有者權(quán)益要素與稅法規(guī)定的差異 13
3.4 收入要素與稅法規(guī)定的差異體現(xiàn) 13
3.5 費(fèi)用要素與稅法規(guī)定的差異體現(xiàn) 13
3.6 利潤(rùn)要素與稅法規(guī)定的差異體現(xiàn) 14
4 會(huì)計(jì)制度與稅法差異協(xié)調(diào)的必然性 14
4.1 會(huì)計(jì)制度與稅法差異過大導(dǎo)致稅收征管效率低下 14
4.2 會(huì)計(jì)制度與稅法差異增加稅收成本 15
4.3 會(huì)計(jì)制度與稅法差異給企業(yè)避稅行為造成機(jī)會(huì) 15
4.4 會(huì)計(jì)制度與稅法差異容易引發(fā)稅收糾紛 15
4.5 會(huì)計(jì)制度與稅法差異協(xié)調(diào)有利于經(jīng)濟(jì)的發(fā)展 16
5 會(huì)計(jì)制度與稅法規(guī)定的協(xié)調(diào)及應(yīng)對(duì)措施 17
5．1 會(huì)計(jì)準(zhǔn)則與稅法差異的可協(xié)調(diào)性 17
5．2 會(huì)計(jì)準(zhǔn)則與稅法差異協(xié)調(diào)的原則 17
5．3 會(huì)計(jì)和稅法差異的協(xié)調(diào)對(duì)策 18
5．3．1 從相關(guān)政策的制定機(jī)構(gòu)角度考慮 18
5．3．2 從企業(yè)崗位設(shè)置角度考慮 19
5．3．3 從高校教育的角度來考慮 19
5．3．4 從社會(huì)中介機(jī)構(gòu)的角度考慮 20
5．3．5 從一些具體的方法角度考慮 20
6 推動(dòng)會(huì)計(jì)制度與稅法規(guī)定相互協(xié)調(diào)和共同發(fā)展的幾點(diǎn)建議 21
7 結(jié) 論 22
致 謝 26