会计与税法对关联方关系及其交易的比较及纳税调整

Comparisons between the Terms of Affiliated Enterprises and Affiliated Trade in Accounting Law and in Tax Law and Ratepaying Adjusting

《会计准则》和《会计制度》与《税法》所表述的“关联方”或“关联企业”,无论在范围或是内涵都明显地存在一些差异。本文对这些差异进行了对比分析,并就相关问题提出了笔者的看法。

There are some differences in describing the terms of affiliated enterprises and affiliated trade with accounting law and with tax law. These differences relate to the connotation and confine. This paper makes some comparing analysis on these differences. Furthermore some problems concerning improving tax law and regulating taxation are discussed.